Devon Company has collected the following data for one of its products:

Direct materials standard (33 pounds @ $11/lb.)	$ 3$3 per unit
Direct materials flexible budget variancelong dashunfavorable	$ 14 comma 500$14,500
Actual direct materials used	103 comma 000103,000 pounds
Actual units produced	18 comma 00018,000 units

What is the direct materials efficiency variance?

A.

$ 49 comma 000$49,000

F

B.

$ 18 comma 000$18,000

U

C.

$ 18 comma 000$18,000

F

D.

$ 49 comma 000$49,000

U