326. An efficiency variance is 200 units and actual input quantity is 500 units, then budgeted input quantity will be

A. 300 units
B. 700 units
C. 800 units
D. 500 units
✅ The correct answer is option A.
Budgeted input quantity = Actual input quantity – Efficiency variance
= 500 units – 200 units = 300 units.

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