A. 275 units
B. 125 units
C. 550 units
D. 650 units
✅ The correct answer is option C.
Budgeted input quantity = Actual input quantity – Efficiency variance
= 750 – 200 = 550 units.
Budgeted input quantity = Actual input quantity – Efficiency variance
= 750 – 200 = 550 units.