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Melissa Antiques Company Has Collected the Following Data for One

question 156

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Melissa Antiques Company has collected the following data for one of its products:  irect materials standard (4 pounds @ 1//b.)  $4 per unit  Direct materials flexible budget variance - unfavorable $14,500 Actual direct materials used 100,000 pounds  Actual units produced 19,000 units \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?


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