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Devon Company has collected the following data for one of its products: Direct materials standard (4 pounds @$1/b) Direct materials flexible budget variance-unfavorable $4 per

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Devon Company has collected the following data for one of its products: Direct materials standard (4 pounds @$1/b) Direct materials flexible budget variance-unfavorable $4 per unit $14,000 103,000 pounds Actual direct materials used Actual units produced 18,000 units What is the direct materials efficiency variance? O A. $31,000 U O B. $18,000U O C. $18,000 F O D. $31,000 F

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