The following actual and standard cost data for direct material and direct labor relate to the production of 4,000 units of product:

Actual Costs Standard Costs Direct Material 7,700 lb. @ $2.65 8,000 lb. @ $2.50 Direct Labor 3,470 hrs. @ $19.90 3,500 hrs. @ $20.00

. Determine the materials efficiency variance. A) $750 F B) $750 U C) $795 F D) $795 U E) None of the above