This question refers to flexibleminusbudget variance formulas with the following descriptions for the variables: A = Actual; B = Budgeted; P = Price; Q = Quantity. The flexibleminusbudget variance for materials is $ 8 comma 000 (U). The salesminusvolume variance is $ 17 comma 000 (U). The price variance for material is $ 37 comma 000 (F). The efficiency variance for direct manufacturing labor is $ 5 comma 000 (F). Calculate the efficiency variance for materials.