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LUI Inc. makes a unit called HH. HH has a standard of 3 yards of...

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Accounting

LUI Inc. makes a unit called HH. HH has a standard of 3 yards of fabric for each HH. The standard price per yard of fabric is $4. During the period, LUI Inc. planned to make 6,400 units of HH, but actually made 6,000 HHs. LUI Inc. used 14,600 yards of fabric and incurred an actual cost of $64,500 for the fabric. What is the direct material efficiency variance for the current period? Group of answer choices $13,600 Favorable $12,300 Unfavorable $4,800 Unfavorable $6,100 Favorable.

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