Use the following information to answer the following questions: Ecco Company produce Plastic Balls. The company uses de following direct cost categories: Category Direct materials Direct labor Direct marketing Std Inputs For 1 (one output 2.00 0.70 0.27 Std Cost per input S6.25 4.75 2.75 Actual performance and budgeted performance for the company is show below: 5,000 Actual output: in units Direct materials Materials costs Input purchased and used Actual price per input Direct manufacturing labor: Labor costs Labor-hours of input Actual price per hour $74,750 11,500 $6.50 $23.750 4,750 $5.00 25. What is the efficiency variance for direct materials? a. $ 5,937.50 unfavorable b. $ 9,750.00 unfavorable c. $ 9,375.00 unfavorable d. $11,837.50 favorable