The flexible$-$budget variance for materials is $$7,000($U$).$ The sales$-$volume variance is $$16,000($U$).$ The price variance for material is $$38,000($F$).$ The efficiency variance for direct manufacturing labor is $$9,000(F).$ Calculate the efficiency variance for materials.

A$.$ $$16,000$ unfavorable

B$.$ $$6,000$ favorable

C$.$ $$45,000$ unfavorable

D$.$ $$45,000$ favorable