What is the material efficiency variance?
a. €11,000 favorable 

b. €400 unfavorable
c. €10,600 unfavorable 

d. €21,600 favorable

The following data relate to the budget and actual results of Oscar Enterprises, which produces and sells net balls in France.

The standard cost of €15.00 per a net ball is as follows:

During the month of December, 55,000 kgs and 41,500 labor hours were used.

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Units produced Units sold Revenues Direct materials Direct manufacturing labor costs Variable overheads Contribution margin Fixed costs Operating income Budget 10,000 10,000 €180,000 € 10,000 € 60,000 € 80,000 € 30,000 € 13,000 € 17,000 Actual 10,600 10,600 €180,200 € 12,650 € 72,625 € 83,000 € 11,925 € 11,600 € 325