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The flexible-budget variance for materials is $8,000(U). The sales-volume variance is $15,000(U). The price variance for material is $36,000 (F). The efficiency variance for direct

The flexible-budget variance for materials is $8,000(U). The sales-volume variance is $15,000(U). The price variance for material is $36,000 (F). The efficiency variance for direct manufacturing labor is $3,000(F). Calculate the efficiency variance for materials.

A. $15,000 unfavorable

B.$10,000 favorable

C. $44,000 unfavorable

D.$44,000 favorable

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