Soard, Inc., manufactures a product that has the direct materials standard cost presented below. Budgeted and actual information for the current month for the manufacture of the finished product and the purchase and use of the direct materials is also presented. Soard's direct materials efficiency variance for the current month is A. $500 favorable. B. $8,000 favorable. C. $7,500 favorable. D. $8,000 unfavorable