Shyson Corporation Manufactures Cargo Containers, Which Is Its Only Product

Shyson Corporation manufactures cargo containers, which is its only product. The standards for cargo containers are as follows:

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

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

A) $1,500 favourable
B) $1,500 unfavourable
C) $4,650 favourable
D) $4,650 unfavourable