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.
Budgeted input quantity = Actual input quantity – Efficiency variance
= 500 units – 200 units = 300 units.