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Devon Company has collected the following data for one of its products: Direct materials standard (5 pounds $1/lb.) Direct materials flexible budget variance-unfavorable Actual direct

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Devon Company has collected the following data for one of its products: Direct materials standard (5 pounds $1/lb.) Direct materials flexible budget variance-unfavorable Actual direct materials used Actual units produced $5 per unit $15,500 102,000 pounds 18,000 units What is the direct materials efficiency variance? O A. $12,000 F B. $18,000 F OC. $12,000 U O D. $18,000 U

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