Mo$\text{'}$ Joe Coffee Houses has noticed that its contribution margin is shrinking and is analyzing the direct materials

used in its operations for price and usage components. The company purchased $30,000$ pounds of coffee for

$$112,500.$ Based on its sales, the company estimates that only $26,000$ pounds of coffee should have been used,

however, $28,000$ were actually used. The standard cost per pound was budgeted at $$3\mathrm{.}10.$ In computing its two$-$

way direct material variances, Mo$\text{'}$ Joe determines the following components are either favorable or unfavorable:

Time Value Tables

Price

Quantity$\_($Usage$).$

A$.$

$($$$12,500)$

B$.$

D$.$