Efficient Corporation Uses a Standard Cost System ? the Direct Materials Cost Variance Is:
A) $1,125 Favorable

Efficient Corporation uses a standard cost system.The following information was provided for the period that just ended: $\begin{array}{ll}\text { Actual price per gallon } & \$ 11.75 \\\text { Actual gallons of material used } & 5,000 \\\text { Actual hourly labor rate } & \$ 17.00 \\\text { Actual hours of production } & 24,300 \\\text { Standard price per gallon } & \$ 12.00 \\\text { Standard gallons per completed unit } & 1 / 2 \\\text { Standard hourly labor rate } & \$ 12.00 \\\text { Standard time per completed unit } & 3 \text { hrs. } \\\text { Units completed during the period } & 9,000\end{array}$ ? The direct materials cost variance is:

A) $1,125 favorable.
B) $4,750 unfavorable.
C) $6,000 unfavorable.
D) $7,125 unfavorable.