Question 3 Y operates a standard marginal costing system. The following budgeted and standard cost information is available: Budgeted production and sales 10,000 units Direct material cost - 3 kg x $10 $30 per unit Actual results for the period were as follows: Production and sales 11,500 units Direct material - 36,000 kg $342,000 The direct material usage variance is A. $15,000 adverse B. $14,250 adverse C. $14,250 favourable D. $15,000 favourable