pruductiuR Volume of 4,000 units. ha 7. Melissa Antiques Company has collected the following data for one of its products: Direct materials standard (3 pounds @ 1/lb.) 3 per unit Direct materials flexible budget variance- unfavorable Actual direct materials used Actual units produced $15,500 101,000 pounds 18,000 units What is the direct materials efficiency variance? 54,000 Grace Company manufactures candles. The standard direct materials quantity required to produce one large candle is one pound at a cost of $5 per pound. Dur Novem materials that cost $45,000. 8. ber, 7,200 large candles were produced using 7,500 pounds of direct Prepare an analysis of the direct materials variances