Premier Candle Company manufactures candles. The standard direct materials quantity required to produce one tall candle is two pounds at a cost of $3.00 per pound. During November, 1.000 tall candles were produced using 1,960 pounds of direct materials that cost $5,096. What is the direct materials cost variance? (Round intermediary calculations to the nearest cent. Round the final answer to the nearest dollar) OA $120 U OB. $784 U OC. $784 F OD. $120 F