Answer the Following Questions Using the Information Below

Answer the following questions using the information below:
These questions refer 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 $5,000 (U) .The sales-volume variance is $13,000 (U) .The price variance for material is $31000 (F) .The efficiency variance for direct manufacturing labor is $7,000 (F) .Calculate the efficiency variance for materials.

A) $36,000 favorable
B) $13,000 unfavorable
C) $6,000 favorable
D) $36,000 unfavorable