The Following Data Pertains to the Direct Materials Cost for the Month

Multiple Choice

The following data pertains to the direct materials cost for the month of October:
$$\begin{array} { l l } \text { Standard costs } & 5,000 \text { units allowed at } \$ 20 \text { each } \\\text { Actual costs } & 5,050 \text { units input at } \$ 19 \text { each }\end{array}$$ What is the direct materials efficiency variance?

A) $950 favorable
B) $950 unfavorable
C) $1,000 favorable
D) $1,000 unfavorable