could you please explain the calculation?

8. Assume the following information appears in the standard cost card for a company that makes only one product: Standard Quantity or Standard Price or Standard Hours Rate Cost Direct materials 5 pounds $11.00 per pound $ 55.00 Direct labor 2 hours $17.00 per hour $34.00 Variable manufacturing 2 hours $3.00 per hour $6.00 overhead During the most recent period, the following additional information was available: 20.600 pounds of material was purchased at a cost of S$10.50 per pound. All of the material that was purchased was used to produce 3.900 units. . 8,000 direct labor-hours were recorded at a total cost of $132,000. What is the direct materials price variance? A) $9,750 U B) $9,750 F C) $10,300 U D) $10.300 F