Grayson Industries Has Collected the Following Data for One of Its

question 17

Multiple Choice

Grayson Industries has collected the following data for one of its products: $$\begin{array} { | l | l | } \hline \text { Direct materials standard (4 pounds per unit @ \$0.50/b.) } & \$ 2 \text { per finished good } \\\hline \text { Direct materials flexible budget variance-unfavorable } & \$ 10,000 \\\hline \text { Actual direct materials used } & 40,000 \text { pounds } \\\hline \text { Actual firished goods produced } & 24,000 \text { urits } \\\hline\end{array}$$
- How much is the direct materials efficiency variance?

• A)$38,000 favorable
• B)$4,000 unfavorable
• C)$4,000 favorable
• D)$38,000 unfavorable

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