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.
Efficiency variance = Actual input quantity – Budgeted input quantity
= 200 units – 50 units = 150 units.