QUESTION 8 Jam Life Inc. manufactures jam products. It makes a mixed fruit and berr am by blending strawberries, peaches, and apricots Budgeted costs to produce 100,000 kilograms of jam in September were: Ingredient Kilograms Cost r Ka. Total Cost 80,000 kg $1.25 00,000 kg $1.80 220,000 kg $2.25 Strawberry $100,000 $180,000 $495,000 Peach pricot Actual costs to produce 100,000 kilograms of jam in September were: Ingredient Kilograms Cost per Kg. Total Cost 105,000 kg $1.15 105,000 kg $1.80 210,000 kg $2.10 Strawberry Peach Apricot What is the direct materials efficiency variance? $120,750 $189,000 $441,000 $17,750 U $21,000 F $38,750 F $42,000 F