When in the standard cost system the amount of materials used is greater than the amount of standard materials that the product should have used, the resulting Direct materials efficiency variance account: Select one:

a. The variation is favorable and is computed based on the current price paid for the materials

b. The variation is unfavorable and is computed based on the standard price that should have been paid.

c. The variation is favorable and is computed based on the standard price that should have been paid.

d. The variation is unfavorable and is computed based on the current price actually paid.