Crynton Company makes a household appliance with model number L800. The goal for 2020 is to reduce direct materials usage per unit. No defective units are currently produced. Manufacturing conversion costs depend on production capacity defined in terms of L800 units that can be produced. The industry market size for appliances increased 5% from 2019 to 2020. The following additional data are available for 2019 and 2020: 2019 2020 Units of L800 produced and sold 30,000 31,500 Selling price $300 $285 Direct materials (square feet) 90,000 87,000 Direct material costs per square foot $30 $33 Manufacturing capacity for L800 (units) 37,500 36,000 Total conversion costs $750,000 $720,000 Conversion costs per unit of capacity $60 $60 What is the cost effect of the growth component for direct materials? Select one: a. $450,000 F b. $450,000 U c. $135,000 F d. $135,000 U