The Following Information Is for Euclid Corporation * Direct Material Is Measured in Pounds _____ Is the }\\
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Multiple Choice

The following information is for Euclid Corporation: $\begin{array}{lrl}&\text { Direct }\\&\text { Material }\\\text { Standard price per unit of input } & \$ 25 & \\\text { Actual price per unit of input } & \$ 24 & \\\text { Standard inputs allowed per unit of output } & 3 & \text { pounds } \\\text { Actual units of input } & 8,300 & \text { pounds } \\\text { Actual units of output } & 2,770& \text { units }\end{array}$ * Direct material is measured in pounds _____ is the direct-material usage variance.

A) $250 unfavorable
B) $250 favorable
C) $8,300 unfavorable
D) $8,300 favorable