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The following data pertains to the direct materials cost for the month of October: Standard costs 4,100 units allowed at $28 each Actual costs 4,150

The following data pertains to the direct materials cost for the month of October:

Standard costs 4,100 units allowed at $28 each
Actual costs 4,150 units input at $27 each

What is the direct materials efficiency variance?

Multiple Choice

  • $1,400 favorable

  • $1,350 favorable

  • $1,350 unfavorable

  • $1,400 unfavorable

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