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The following details were extracted from the standard cost card of a component: Raw materials: 1.75Kgs@$4.50 per Kg Direct labour: 5.25 hrs @ $6 per

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The following details were extracted from the standard cost card of a component: Raw materials: 1.75Kgs@$4.50 per Kg Direct labour: 5.25 hrs @ \$6 per hour During the period, actual results were as follows: Production- 2,000 components. Direct material purchase and usage- 4,000Kgs at a cost of $20,000. Wage Paid: (10,100 hrs) $61,000 What is the Material Usage Variance? Select one: A. 800 (Adverse) B. 0 (Neither Favourable or Adverse) C. 2,000 (Favourable) D. 2,250 (Adverse)

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