HAF produces a single product. The standard production requirement for each unit requires 2 kilograms of a single material at a standard cost of $3 per kilogram. During the last year, HAF purchased 10,000 kilograms of materials at total cost of $34,000. Also last year, HAF manufactured 3,000 units of product using a total of 7,500 kg. What was the HAF's materials quantity variance for the year?

Multiple Choice

• Nil

• $4,500 favourable

• $4,000 unfavourable

• $4,500 unfavourable