Cheerful Colors has budgeted 0.5 pounds of paraffin per batch of crayons, at a standard cost of $5 per pound. During October, laborers actually purchased and used 20,000 pounds of paraffin at a total cost of $154,000 completing 25 batches. All 25 batches actually produced were sold. What was Cheerful Color's direct materials cost variance for October?

A) $54,000 U

B) $27,000 F

C) $27,000 U

D) $54,000 F