Use the following data for Questions 3 through 6. Precision Inc.’s standard cost...

Use the following data for Questions 3 through 6.

Precision Inc.’s standard cost per unit, based on a budgeted level of production of 400 units, is as follows:

The actual results for the 380 units produced were as follows:

Raw material usage variance is

a. $300 U.

b. $180 U.

c. $90 U.

d. $300 F.

e. $90 F.