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Current Attempt in Progress Sunland has direct materials (DM) standards of 2 pounds per unit at $5 per pound for its most popular toy. Last

Current Attempt in Progress Sunland has direct materials (DM) standards of 2 pounds per unit at $5 per pound for its most popular toy. Last month, 5600 pounds of direct materials that actually cost $27600 were used to produce 3080 toy units. The direct materials (DM) efficiency variance for last month was $2800 unfavorable. $2800 favorable. $5600 unfavorable. $5600 favorable

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