Leo is a manufacturer of large cement block company. The standard materials quantity is 0.5 pound of cement per block at a standard price of $1.60 per pound. The actual quantity for the production of 550 block was .7 pounds per

block, at an actual price of $1.90 per pound.

Calculate the Direct Material Efficiency Variance = (AQ SQ) x SP (Indicate Favorable or Unfavorable).