3.5 A company budgets to produce and sell 5,000 units of its product. By the company's standards, each unit uses 4 pounds of direct materials at $0.25 per pound. The actual production and sales volumes are 5,700 units. The actual cost of materials is $6,125, and the actual materials usage is 21,300 pounds. What is the company's direct materials efficiency variance (F = favorable, U = unfavorable)? A B D $800 U. $700 U. $425 U. $375 F. (3 points)