Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
A company makes table lamps, for which the following standards have been developed:
During January, production of 100 lamps was expected, but 110 lamps were actually completed.
Direct materials purchased and used were 2,100 kilograms at an actual price of $2.20 per kilogram.
Direct labour cost for the month was $5,310, and the actual pay per hour was $9.00.
-For any actual level of output, the difference between the input that was actually used and the input should have been used is

A) an effectiveness variance.
B) a purchase cost variance.
C) the variance rate.
D) a price variance.
E) an efficiency variance.