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Melissa Antiques Company has collected the following data for one of its products: Direct materials standard (4 pounds @ 1/lb.) Direct materials flexible budget variance-unfavorable$14,500 Actual direct materials used Actual units produced 4 per unit 100,000 pounds 19,000 units What is the direct materials efficiency variance? A) $24,000 U 12) Lewis Marine Company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. Lewis 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: 4 pounds per unit, $6 per pound Direct labor: 2 hours per unit; $19 per hour During the first quarter, Lewis produced 5,000 units of this product. Actual direct materials and direct labor costs were $65,000 and $331,000, respectively. For the purpose of preparing the flexible budget, what is the total standard direct labor cost at a production volume of 5,000 units? 12) A) $190,000