Lebron Co. manufactures product X with the following standard costs:

Direct materials, 20 yards @ 13.50 per yard	270
Direct labor, 4 hours @ 90.00 per hour	360

The following information pertains to the month of May:

Direct materials, 18,000 yards @ 13.80 per yard	248,400
Direct labor, 2,100 hours @ 91.50 per hour	192,150
Direct materials used	9,500 yards
Production during May	500 units

What is the material usage variance?

Group of answer choices

6,750 U

5,400 U

5,400 F

6,750 F