Product X has a standard material specification as follows:

5kg of Material A at 15 per kg

Last month 700 units of Product X were manufactured, using 3,800 kg of Material A which cost 40,500.

Calculate the material usage variance:

	a.	4,000 Favourable
	b.	3,500 Adverse
	c.	12,000 Adverse
	d.	4,500 Adverse