Direct materials: 1 pound per unit; $11 per pound Direct labor: 2 hours per unit; $18 per hour Allen produced 2, 000 units during the quarter. At the end of the quarter, an examination of the direct materials records showed that the company used 6, 500 pounds of direct materials and actual total materials costs were $99, 600. What is the direct materials efficiency variance? $22, 000 U $49, 500 U 22, 000 F $49, 500 F