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 Standard Price Standard cost

Direct materials 8 pounds $1.70 per pound $13.60

Direct Labor 20 hour $9.20 per hour $2.30

$15.90

During November, Taskmaster purchased 160,000 pounds of direct materials at a total cost of $288,000. The total factory wages for November were $44,000, 90% of which were for direct labor. Task Master manufactured 17,000 units of product during november using 126,000 pounds of direct materials and 4,500 direct labor hours.

What is the direct labor price (rate) variance for November

A. $2,300

B. $ 2,800

C. $1,478

D. $1,800