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

Direct materials standard (5 pounds @ $1/lb.)	$5 per finished good
Direct materials flexible budget variance-unfavorable	$14,000
Actual direct materials used	100,000 pounds
Actual finished goods produced	18,000 units

How much is the direct materials efficiency variance?

Select one:

A. $10,000 U

B. $10,000 F

C. $18,000 F

D. $18,000 U