Question 20 (5 points) Listen Coll Co. uses a standard costing system in its Denver Plant in which all inventory is carried at standard. The following standard costs data is provided for one of its products: Direct Materials 5 pounds @ $2.25 per pound Direct Labor 3 hours @ $9.00 per hour Coll planned to produce 32,000 units each month. For April, the operating data show that 31,500 units of product were produced. During April, 160,000 pounds of materials were purchased at a price of $2.20 per pound. 159,000 pounds of material and 94,500 direct labor hours were used in production. What is the amount of the material efficiency variance? $3,300 unfavorable $3,375 unfavorable $8,000 favorable $2.250 favorable Previous Page Nect Page Page 20 of 20