Current Attempt in Progress

Sandhill has direct materials $($DM$)$ standards of $2$ pounds per unit at $$4$ per pound for its most popular toy. Last month, $5500$ pounds of direct materials that actually cost $$27000$ were used to produce $3100$ toy units. The direct materials $($DM$)$ efficiency variance for last month was

$$2800$ unfavorable.

$$5500$ unfavorable.

$$2800$ favorable.

$$5500$ favorable.