in 2019, Company G made 6,000 hats using 12,000 square meters of cloth costing $24,000 in total. In 2020, Company G made 7,000 hats using 12,600 square meters of cloth costing $24,000 in total. Compared to 2019, the cloth usage in 2020 had an efficiency variance of:

a) $2,800 U

b) none of the listed answers are correct

c) $2,800 F

d) $0