of the year, direct materials and direct labor standards for one of their popular products were as follows.

Direct materials: $1$ pound per unit, $$11$ per pound

Direct labor $2$ hours per unit, $$18$ per hour costs were $$98,400$

What is the direct materials efficiency variance?

A$.$ $$27,500U$

B$.$ $$44,000U$

$$ C$.$ $$27,500F$

D$.$ $$44,000F$