During April, Risco Company Produced 13,00012,000 Chainsaw Blades

Multiple Choice

During April, Risco Company produced 13,00012,000 chainsaw blades. The standard quantity of material allowed per unit was 21.5 kg of steel per blade at a standard cost of $98 per kilogram.
-Refer to the Figure.Suppose the actual cost was $87 per kilogram and Risco purchased 27,500 kg of steel.All materials purchased were used.What was Risco's materials usage variance?

A) $10,500 U
B) $10,500 F
C) $13,500 U
D) $13,500 F