James Company manufactures t-shirts. During the year, it manufactured 250,000 t-shirts, using 2 hours of direct labor at a rate of $8.50 per hour. The materials and labor standards for manufacturing the t-shirts are: Direct materials (6 yards of fabric @ $3 per yard) $18.0 Direct labor (2.4 hours @ $8.00 per hour) 19.2 It took James 1,400,000 yards at $2.50 per yard to make the 250,000 t-shirts.

What is James materials usage variance? A. $250,000 F B. $300,000F C. $300,000U D. $250,000 U