A. $18,000F B. $18,000U C. $46,000 D. $46,000F

Devon Company has collected the following data for one of its products: Direct materials standard (3 pounds@$1/lb.) Direct materials flexible budget varianceunfavorable Actual direct materials used Actual units produced What is the direct materials efficiency variance? $18,000 F O B. $18,000U $46,000 u $46,000 F $3 per unit $14,000 00,000 pounds 18,000 units