St. Paul Co. makes a product with the following standards: 2 lbs. of direct materials per unit at $11 per lb. . 4 direct labor hours per unit at $15 per direct labor hour The firm actually used 6,500 pounds of direct material at an actual cost of 599,300 to make 3,000 units during the month. What is the direct materials efficiency variance? OA. $33.000 u B. 55,500 F OC. $5,500 OD.533,000 F