on 16 ed The united Company produced 2,500 units of the product X by using 4,700 kg of direct materials A out of 5,500 kg purchased at a price of $6.3 per kilogram. The standard quantity of direct material needed to produce 2,500 units of the product X is 4,400 kg and the standard price of the material A is 6$/kg the efficiency variance for the direct materials is: out of question Select one: o a. 1,800 F b. 1,800 U O C. 1,650 F d. never a variance e. 1,650 U