These questions refer to flexible-budget variance formulas with the following descriptions for the variables: A = Actual; B = Budgeted; P = Price; Q = Quantity.

The flexible-budget variance for materials is $12,000 (U). The sales-volume variance is $16,000 (U). The price variance for material is $39,000 (F). The efficiency variance for direct manufacturing labor is $7000 (F). Calculate the efficiency variance for materials.