A company has established the following cost standards for one unit: Standard Standard Quantity Price Direct Materials 9 pounds $2.00 per pound Direct Labor 0.30 hour $9.00 per hour Standard Cost $18.00 2.70 $20.70 During April, the company purchased 243,000 pounds of direct materials at a total cost of $510,300. The total factory wages for April were $56,000, 80% of which were for direct labor. 25,000 units of product were produced during April, using 218,000 pounds of direct materials and 6,000 direct labor hours. What is the direct materials efficiency variance? Multiple Choice $21,800 $36,000 $24,300 O $14.000