The following details were extracted from the standard cost card of a component: Raw materials: 2.25Kgs@$4 per Kg Direct labour: 5 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 $15,000. Wage Paid: (10,100 hrs) $60,000 What is the Material Usage Variance? Select one: A. 800 (Adverse) B. 2,000 (Favourable) C. O (Neither Favourable or Adverse) D. 2,250 (Adverse)