James Company manufactures t-shirts. During the year, it manufactured 250,000t-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 as follows: Direct materials (6 yards of fabric @ $3.00 per yard) $18.00 Direct labor (2.4 hours @ \$8.00 per hour) 19.20 It took James 1,400,000 yards at $2.50 per yard to make the 250,000 t-shirts. What is James's materials usage variance? $250,000F $250000U $300,000F $300,000U