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The total flexible-budget variance for direct materials is $10,000 (F). The efficiency variance for direct materials is $30,000 (U). The efficiency variance for direct manufacturing

The total flexible-budget variance for direct materials is $10,000 (F). The efficiency variance for direct materials is $30,000 (U). The efficiency variance for direct manufacturing labor is $20,000 (F). The sales-volume variance for direct materials is $22,000 (U). The price variance for direct materials is:

$6,000 (F) $50,000 (F) $40,000 (U) $40,000 (F) $20,000 (U)

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