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: $$\begin{array} { | l | r | } \hline \text { irect materials standard (4 pounds @ 1//b.) } & \$ 4 \text { per unit } \\\hline \text { Direct materials flexible budget variance - unfavorable } & \$ 14,500 \\\hline \text { Actual direct materials used } & 100,000 \text { pounds } \\\hline \text { Actual units produced } & 19,000 \text { units } \\\hline\end{array}$$ What is the direct materials efficiency variance?

A) $19,000 U
B) $24,000 F
C) $24,000 U
D) $19,000 F