a company makes a product with the following standards: 2 lbs. of direct materials per unit at $11 per lb. 4 direct labor hours per unit at $15 per direct labor hour The firm actually used 6,500 pounds of direct material at an actual cost of $99,300 to make 3,000 units during the month. What is the direct materials efficiency variance?

a) 5500 F

b) 33000 F

c) 5500 U

d) 33000 U