Task Master Enterprises employs a standard cost system in which direct materials inventory is carried at standard cost. TaskMoster has established the following standards for the prime costs of one unit of product Standard Quantity 7 pounds 0.20 hour Standard Price $1.80 per pound $8.60 per hour Direct Materials Direct Labor Standard Cost $12.60 1.72 $14.32 During November, Task Master purchased 175,000 pounds of direct materials at a total cost of $332,500. The total factory wages for November were $52,000, 80% of which were for direct labor, Task Master manufactured 23,000 units of product during November using 152.000 pounds of direct materials and 5.000 direct labor hours, What is the direct labor efficiency variance for November? What is the direct labor efficiency variance for November? Multiple Choice $3,440 $1,288 $2,229 $5,480