Options are:

A. $17,000

B. $12,600

C. $16,000

D. $40,800

TaskMaster Enterprises employs a standard cost system in which direct materials inventory is carried at standard cost. Task Master has established the following standards for the prime costs of one unit of product. Direct Materials Direct Labor Standard Quantity 8 pounds 0.30 hour Standard Price $1.70 per pound $9.00 per hour Standard Cost $13.60 2.70 $16.30 During November Master purchased 160.000 pounds of direct materials at a total cost of $288.000. The total factory wages for November were 54400090 of which were for direct labor TaskMaster manufactured 17000 units of product during November in 126.000 pounds of diect materials and 6.000 dired labor hours What is the direct materiais efficiency variance for November