This question refers to flexible - budget variance formulas with the following descriptions for the variables: A = Actual; B = Budgeted; P = Price; Q = Quantity. The flexible - budget variance for materials is $7,000 (U). The sales - volume variance is $17,000 (U). The price variance for material is $36,000 (F). The efficiency variance for direct manufacturing labor is $10,000 (F). Calculate the efficiency variance for materials. O A. $43,000 favorable O B. $43,000 unfavorable O C. $2,000 favorable OD. $17,000 unfavorable