Allen Boating Company manufactures special metalic materials and decorative fittings for luxury yachts that require highly skilled labor. Alen uses standard costs to prepare its fexible budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: Direct materials: 2 pound per unit: $12 por pound Direct lator 2 hours per unit: $10 per hour Alion produced 1.000 unts during the quarter. At the end of the quarter, an examination of the direct materias records showed that the company sed 7.500 pounds of doc materials and actual fota materials cost were 10,000 What is the direct materials en ciency vanane O A. $12,000 U OB. 566,000 U OC. $12.000 F OD. $66.000 F