Fred's Fine Roasted Coffee

Fred's Fine Roasted Coffee
Fred's Fine Roasted Coffee reports the following data for April 2010 where 500,000 pounds of roasted gourmet coffee beans were actually produced (note: standard costs do not allow for any wastage) ,

Refer to Fred's Fine Roasted Coffee.Calculate the direct materials efficiency variance.

A) $51,000 U
B) $56,000 U
C) $5,000 U
D) $40,500 U