Marianna Company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. Mariana uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: Direct materials: 2.5 pound per unit: $12 per pound Direct labor: 3 hours per unit: $16 per hour Mariana produced 3,000 units during the quarter. At the end of the quarter, an examination of the direct materials records showed that the company used 6,000 pounds of direct materials and actual total materials costs were $81,000. What is the direct materials efficiency variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) $18,000 Unfavorable $18,000 Favorable $36,000 Unfavorable $36,000 Favorable