Task Master Enterprises employs a standard cost system in which direct materiale 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 0.25 hour Standard Price $2.00 per pound $8.00 per hour Standard Cost $16.00 2.00 $18.00 During November, TasiMaster purchased 152.000 pounds of direct materials at a total cost of $319,200. The total factory wages for November were 548,000, 80% of which were for direct tabot. Task Master manufactured 18.000 units of product during November using 125.000 pounds of direct materials and 5.000 direct labor hours What is the direct labor rate variance for November