Pendennis plc had the following budget and actual figures for Product ZN6 duringApril:

Budget Actual

Output 2,200units 2,500units

Sales revenue 176,000 205,000

Raw Material (77,000) 22,000 meters (98,800) 28,000 meters

Labour (66,000) 11,000 hours (65,000) 13,000 hours

Fixed overheads (24,200) (21,400)

Profit 8,800 19,800

What is the materials usage variance for Product ZN6 for the month ofApril?

A.10,500

favourable

B.21,000

favourable

C.21,000

adverse

D.10,500

adverse