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: direct materials (2 pieces of wood @ $2) $4.00 direct labor (2 hours @ $10) $20.00 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. what is the materials usage variance? a. $200,000 f b. $200,000 u c. $112,500 u d. $112,500 f