Devon Company Has Collected the Following Data for One of Its

Multiple Choice

Devon Company has collected the following data for one of its products: $\begin{array}{|l|r|}\hline\text { Direct materials standard (4 pounds @ } \$ 1 / 1 b \text {.) } & \$ 4 \text { per unit } \\\hline \text { Direct materials flexible budget variance - unfavorable } & \$ 15,000 \\\hline \text { Actual direct materials used } & 103,000 \text { pounds } \\\hline \text { Actual units produced } & 22,000 \text { units }\\\hline\end{array}$ What is the direct materials efficiency variance?

A) $22,000 U
B) $15,000 F
C) $15,000 U
D) $22,000 F