Boxes Company Has Collected the Following Data for One of Its

Multiple Choice

Boxes Company has collected the following data for one of its products:
$\begin{array}{|l|r|}\hline\text { Direct materials standard (3 pounds @ } \$ 1 / 1 \mathrm{~b} .) & \$ 3 \text { per finished good } \\\hline \text { Direct materials flexible budget variance-unfavorable } & \$ 14,000 \\\hline \text { Actual direct materials used } & 100,000 \text { pounds } \\\hline \text { Actual finished goods produced } & 25,000 \text { units } \\\hline\end{array}$
How much is the direct materials efficiency variance?

A) $11,000 unfavorable
B) $11,000 favorable
C) $25,000 unfavorable
D) $25,000 favorable