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: It took James 1,400,000 yards at $2.50 per yard to make the 250,000t-shirts. What is James's materials usage variance? a. $250,000U b. $300,000F c. $300,000U d. 5250,000F