15) Melissa Antiques Company has collected the following data for one of its products: Direct materials standard (4 pounds @ 1/lb.) Direct materials flexible budget variance-unfavorable Actual direct materials used Actual units produced $4 per unit $14,500 100,000 pounds 19,000 units What is the direct materials efficiency variance? A) $19,000 U B) $24,000 F C) $24,000 U D) $19,000 F