A company makes amps that require highly skilled labor. The company uses standard costs to prepare its flexible bodget. For the first quarter of the year, deect materials and direct labor standards for one of their popolar products were as follows Direct materials 1 pound per unit: $11 per pound Direct labor 4 hours per unit; $19 per hour They produced 4.000 units during the quarter. At the end of the quarter, an examination of the direct materials records showed that the company ined 7.500 pounds of direct materials and actual total materials costs were $99.300 What is the direct materials efficiency varlance O S3500U $440000 SALOO O 6300