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