YumYum Corporation Makes Brownies and Fudge

YumYum Corporation makes brownies and fudge. YumYum Corporation gathered the following information for the current year regarding its use of sugar (sugar is a direct material for brownies and powdered sugar is a direct material for fudge) :

-What is the direct material efficiency variance for Powered Sugar in Fudge?

A) $2,550 favourable
B) $1,650 favourable
C) $2,550 unfavourable
D) $1,650 unfavourable