Colortrigon Company produces picture frames. During the year, 200,000 picture frames were produced. Materials and labor standards for producing the picture frames are as follows:

Direct materials (2 pieces of wood @ $2)	$4.00
Direct labor (2 hours @ $10)	$20.00

Colortrigon purchased and used 300,000 pieces of wood at $2.00 each, and its actual labor hours were 350,000 hours at a wage rate of $11. What is the materials usage variance?

a.$112,500 F

b.$200,000 U

c.$112,500 U

d.$200,000 F