The data related to Production of T are for material X standard data and actual data are 40 kgs @ Rs 10 and 55 kgs @ Rs 9, respectively. The standard data and actual data for material Y are 50 kgs @ Rs 5 and 35 kgs @ Rs 7. Determine material usage variance.

• A. Rs 75 favorable
• B. Rs 75 unfavorable
• C. Rs 90 unfavorable
• D. Rs 90 favorable