Acme Inc makes anvils for metalworking Acme expects to use 100 pounds of raw material per anvil. Each pound of raw material is expected to cost $5. The actual materials cost was $5.10 per pound. Acme expected to make and sell 2,000 anvils this year. Acme actually produced 1,900 anvils and used 180,000 pounds of raw material. The materials usage variance for Acme is: O $50,000 F $18,000 U $51.000 F $20,000 U $50,000 U 551.000 U $20.000 F $18,000 F