This question refers 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 $14,000 (U). The price variance for material is $36,000 (F). The efficiency variance for direct manufacturing laboris 4,000 (F). Calculate the efficiency variance for materials. A. $6,000 favorable B. $48,000 unfavorable OC. $14,000 unfavorable OD. $48,000 favorable