U n company provides the following standard cost data per unit of product: Materials (4 gallons @ $6 per gallon) $24 Labor (3 hours @ $10 per hour) $30 During the period, the company produced and sold 20,000 units incurring the following costs: Materials 82,000 gallons @ $5.90 per gallon Labor 62,000 hours @ $ 9.75 per hour Determine the material usage variance at "Favorable" or "Unfavorable Select one: o a. $14.000 U O b. $14,000 F o c. $11,000 F 9 d $12,000 U