Answer the Following Question(s)using the Information Below

Multiple Choice

Answer the following question(s) using the information below.Eco Furniture Ltd.makes wooden furniture.One of their products is a wooden desk.The exterior is made of walnut, a high quality wood, but the interior drawers are made of pine, a less expensive wood.The budgeted direct materials quantities and prices for one desk are:
During the month of November 600 desks were produced.The actual material volume and costs were:

-What is the direct materials efficiency variance for walnut?

A) $10,200 U
B) $9,300 F
C) $9,900 F
D) $10,400 F
E) $8,800 U