Durham Prints Ltd manufactures a single product that has the following standard materials cost specifications (per unit). Direct materials 10 square metres at f2 per square metre 20 During June, the following actual data have been recorded in the production of 2,000 units: Direct materials 21,000 square metres at 3 per square metre What is the materials usage variance? A. adverse variance of E3,000 B. favourable variance of 2,000 C. adverse variance of 2,000 D. favourable variance of /3,000