The Following Data Pertains to the Direct Materials Cost for the Month

question 11

Multiple Choice

The following data pertains to the direct materials cost for the month of October:
$$\begin{array} { | l | l | } \hline \text { Standard costs } & 5,000 \text { units allowed at } \$ 20 \text { each } \\\hline \text { Actual costs } & 5,050 \text { units input at } \$ 19 \text { each } \\\hline\end{array}$$ What is the direct materials efficiency (quantity) variance?

• A) $950 favorable.
• B) $950 unfavorable.
• C) $1,000 favorable.
• D) $1,000 unfavorable.

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