97. If actual input quantity is 300 units and budgeted input quantity is 100 units, then efficiency variance will be

By /
A. 600 units
B. 200 units
C. 400 units
D. 500 units
✅ The correct answer is option B.
Efficiency variance = Actual input quantity – Budgeted input quantity
= 300 units – 100 units = 200 units.

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