670. An actual input quantity is 200 units and budgeted input quantity is 50 units, then efficiency variance will be

A. 275 units
B. 250 units
C. 150 units
D. 650 units
✅ The correct answer is option C.
Efficiency variance = Actual input quantity – Budgeted input quantity
= 200 units – 50 units = 150 units.

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