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Cullumber has direct materials (DM) standards of 2 pounds per unit at $5 per pound for its most popular toy. Last month, 5500 pounds of

Cullumber has direct materials (DM) standards of 2 pounds per unit at $5 per pound for its most popular toy. Last month, 5500 pounds of direct materials that actually cost $29500 were used to produce 3250 toy units. The direct materials (DM) efficiency variance for last month was O $5500 unfavorable. O $5500 favorable. O $5000 unfavorable. $5000 favorable

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