Aqua Company Produces Aquariums -Refer to the Figure

Multiple Choice

Aqua Company produces aquariums. During the year, 150,000 aquariums were produced. Materials and labour standards for producing the aquariums are as follows:
Aqua purchased and used 310,000 sheets of glass at $1.50 per sheet, and its actual labour hours were 435,000 hours at a wage rate of $8.50 per hour.
$\begin{array}{lll}\text {Direct materials ( 2 sheets of glass @\( \$ 2 \) per sheet) }&\$ 4\\\text { Direct labour (3 hours \( @ \$ 8 \) per hour) }&24\\\end{array}$

-Refer to the Figure.What is the materials usage variance?

A) $15,000 U
B) $20,000 U
C) $135,000 U
D) $170,000 U