21) Melissa Antiques Company has collected the following data for one of its products: Direct materials standard (3 pounds @ inb.) per uni $15,50 Direct materials flexible budget variance-unfavorable e unfavorable Actual direct materials used Actual units produced 101,000 pounds 18,000 units What is the direct materials efficiency variance? A) $18,000 U B) $47,000 F C) $47,000 U D) $18,000 F