Paulson Corporation Manufactures Tablecloths, Which Is Its Only Product

Paulson Corporation manufactures tablecloths, which is its only product. The standards for tablecloths are as follows:

During the month of September, the company produced 1,000 tablecloths. Related production data for the month follows:

-What is Paulson Corporation's direct materials efficiency variance for the month?

A) $1,300 favourable
B) $1,300 unfavourable
C) $2,200 favourable
D) $2,200 unfavourable