Time Limit: 02:00:00 20-23, 25-26) Submit Test This Question: 1 pt 31 of 40 (17 complete) ? This Test: 40 pts possible Devon Company has collected the following data for one of its products: Direct materials standard (5 pounds @ $1/lb.) Direct materials flexible budget variance-unfavorable Actual direct materials used Actual units produced $5 per unit $15,500 100,000 pounds 18,000 units What is the direct materials efficiency variance? A. $10,000 F OB. $18,000 U O C. $10,000 U D. S1 8,000 F