Colortrigon Company Produces Picture Frames

Multiple Choice

Colortrigon Company produces picture frames.During the year, 200,000 picture frames were produced.Materials and labor standards for producing the picture frames are as follows: ​
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Colortrigon purchased and used 300,000 pieces of wood at $2.00 each, and its actual labor hours were 350,000 hours at a wage rate of $11.
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What is the materials usage variance?

A) $112,500 F
B) $112,500 U
C) $200,000 U
D) $200,000 F