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 Price Direct Materials Direct Labor 11.20 3.00 7 pounds S 1.60 per pound $10.00 per hour 30 hour $14.20 During November, Tas Master purchased 154 000 pounds of direct materials at a total cost of S2 200. The total f toy a esfor November ere S5200 80 of hich were or directa r as Master manufactured 21,000 units of product during November using 132,000 pounds of direct materials and 5,000 direct labor hours. TaskMaster computes direct material variances at the time of purchase. What is the direct materials price variance for November? O $26,400. O $30,800 O $%11.200. $24,000