You budgeted to use 2 pounds of materials per unit at a budgeted cost of $100 per pound. Budgeted production and sales volume was $5000 units. Actual productions and sales volume was $6000 units and you used a total of 11,900 pounds of material at an actual cost of $102 per pound. The input price and input efficiency variables are:

Input Price Input Efficiency

A) Favorable Favorable

B) Favorable . Unfavorable

C) Unfavorable . Favorable

D) Unfavorable Unfavorable

E) Not enough information- need to know the "flexible" and "as-if buget amounts.