8 Seved The following data pertains to the direct materials cost for the month of October Standard costs Actual costs 2 5,200 units allowed at $22 each 5,250 units input at $21 each 02:39:45 What is the direct materials efficiency variance? Multiple Choice $1,050 favorable O $1100 unfavorable $1,100 favorable O $1.050 unfavorable 8 of 25 E