Task Master 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. Standard Quantity 8 pounds 0.20 hour Standard Price $ 1.90 per pound $10.10 per hour Direct Materials Direct Labor Standard Cost $15.20 2.02 $17.22 During November, TaskMaster purchased 208,000 pounds of direct materials at a total cost of $436,800. The total factory wages for November were $54,000, 90% of which were for direct labor. Task Master manufactured 24,000 units of product during November using 182,000 pounds of direct materials and 5,000 direct labor hours. What is the direct labor efficiency variance for November? $2,140 oooo $1,980 $1,824 Center Company makes collections on sales according to the following schedule: 303 in the month of sale 60% in the month following sale | 88 in the second month following sale The following sales are expected: January February March Expected Sales $150,000 $170,000 $160,000 Cash collections in March should be budgeted to be: Multiple Choice O $160,000 $162,000. $160,800. O $150,000