Melissa Antiques Company Has Collected the Following Data for One

Multiple Choice

Melissa Antiques Company has collected the following data for one of its products: $$\begin{array} { | l | l | } \hline \text { Direct materials standard (3 pounds @ 1/lb.) } & \$ 3 \text { per unit } \\\hline \text { Direct materials flexible budget variance - unfavorable } & \$ 15,500 \\\hline \text { Actual direct materials used } & 101,000 \text { pounds } \\\hline \text { Actual units produced } & 18,000 \text { units } \\\hline\end{array}$$ What is the direct materials efficiency variance?

A) $18,000 U
B) $47,000 F
C) $47,000 U
D) $18,000 F