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

Direct materials standard $(3$ pounds @ $$1/$lb$.)$

Direct materials flexible budget variance$-$unfavorable

$$3$ per unit

Actual direct materials used

$$15,500$

Actual units produced

$102,000$ pounds

$19,000$ units

What is the direct materials efficiency variance?

$q,$

A$.$ $$45,000F$

B$.$ $$19,000F$

C$.$ $$19,000U$

D$.$ $$45,000U$