Bender Corporation Produced 100 Units of Product AA -Refer to the Figure

Bender Corporation produced 100 units of Product AA. The total standard and actual costs for materials and direct labour for the 100 units of Product AA are as follows:
$\begin{array}{lll}\text { Materials: }&&\text {Standard}&\text { Actual}\\\text { Standard: } & 200 \text { kilograms at } \$ 3.00 \text { per kilogram } & \$ 600 \\\text { Actual: } & 220 \text { kilograms at } \$ 2.85 \text { per kilogram }&&\$627\\\\\text { Direct labour: }\\\text {Standard:}&\text { 400 hours at }\$ 15.00 \text {per hour}& 6,000\\\text { Actual:}&\text { 368 hours at }\$ 16.50 \text { per hour}&&6,072 \end{array}$
-Refer to the figure.What is the material usage variance for Bender Corporation?

A) $33 (F)
B) $33 (U)
C) $60 (F)
D) $60 (U)