Devon Company has collected the following data for one of its products: Direct materials standard (3 pounds @ $1/b.) Direct materials flexible budget variance-unfavorable Actual direct materials used Actual units produced $3 per unit $14,500 100,000 pounds 21,000 units What is the direct materials efficiency variance? O A. $21,000 F OB. $21,000 U OC. $37,000 U OD. $37,000 F