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

What is the direct materials efficiency variance?

$$5$ per unit

$$15,500$

$103,000$ pounds

$19,000$ units

$q,$

A$.$ $$19,000U$

B$.$ $$8,000U$

C$.$ $$19,000F$

D$.$ $$8,000F$