Vin Corporation has the following data related to $100$ units of final product:

Materials:

Standard:

$300$ pounds at $$3\mathrm{.}00$ per pound

Actual:

$280$ pounds at $$2\mathrm{.}75$ per pound

What is the material usage variance for Vin Corporation?

$$ $$60F$

$$ $$5,5$

$560U$