With an explanation please

TaskMaster Enterprises employs a standard cost system in which direct materials inventory is carried at standard cost. TaskMaster has established the following standards for the prime costs of one unit of product. Standard Quantity 8 pounds Standard Price Standard Cost $12.00 Direct Materials Direct Labor $1.50 per pound $700 per hour 20 hour 140 $13.40 During November, TaskMaster purchased 144,000 pounds of direct materials at a total cost of $244,800. The total factory wages for November were $40,000, 80% of which were for direct labor TaskMaster manufactured 15,000 units of product during November using 110,000 pounds of direct materials and 4,000 direct labor hours. What is the direct materials efficiency (quantity) variance for November? O $15,000 O $28800. O $36,000. O $22,000