Barry Company budgeted the cost of materials for August to be $60,000 for 10,000 units produced. Barry used the following standard cost per unit to prepare the August budget:

2 ounces of materials at $3.00 per ounce

In August, Barry produced 8,000 units at a total cost of $49,280. Each unit required 2.2 ounces of materials. What is the materials usage variance for August?

	A.	$4,800 U
	B.	$7,200 U
	C.	$1,280 U
	D.	$3,520 U
	E.	$10,720 U