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The flexible-budget variance for materials is $6,000 (U). The sales-volume variance is $18,000 (U). The price variance for material is $40,000 (F). The efficiency variance

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The flexible-budget variance for materials is $6,000 (U). The sales-volume variance is $18,000 (U). The price variance for material is $40,000 (F). The efficiency variance for direct manufacturing labor is $5,000 (F). Calculate the efficiency variance for materials. Select one A $18,000 unfavorable B. $46,000 favorable C. $11,000 favorable D. $46,000 unfavorable

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