Currently, Tensley Manufacturers orders approximately 90,000 square feet of lumber each month to use in their manufacturing process. The lumber costs $6,250 per 10,000 square feet. If the company increases their order to 100,000 square feet each month, the cost is $60,000 per 100,000 square feet, a savings of $2,500. When calculating the manufacturing costs of the product, these savings would be reflected in

A : direct material cost. B : overhead costs. C : period costs. D : indirect material cost.