Hassan, Inc., is a privately held dresses manufacturer. For Dec. $2021,$ Hassan had the following standards for one of its products, a princess dress:

$\backslash$table$[[$Cost Items,Standards per Chair$],[$Direct materials,$6$ square yards of input at $$50$ per$],[$Direct manufacturing labor,square yard$],[5$ hours of input at $$20$ per hour,$]]$

The following data were compiled regarding actual performance: actual output units $($Dresses$)$ produced, $4,000$ units, square yards of input purchased and used, $24,400,$ Price per square yard, $$49\mathrm{.}50.$ Direct manufacturing labor costs, $$370,500$; actual hours of input, $19,000.$

Required:

What is the efficiency variance for direct materials.

a$.20000$$$F$

b$.20000$$$U$