Beta Company produces mirrors. During the year, 250,000 mirrors were produced. Materials and labor standards for producing the mirrors are as follows: Direct materials (2 pieces of glass @ $2) Direct labor (2 hours @ $16.00) $4.00 $32.00 Beta purchased and used 600,000 pieces of glass at $2.50 each, and its actual labor hours were 400,000 hours at a wage rate of $18.00. What is the materials usage variance? $200,000 U $300,000 F $300,000 U $200,000 F