Task Master Enterprises employs a standard cost system in which direct materials inventory is comiedot standard cost Tosk Moster has established the following standards for the prime costs of one unt of produce Standard Direct Materials Direct Labor Standard unty 7 pounds 30 hour $ 160 per pound $10.00 per hour Standard Cou $1120 300 $14.20 During November, Task Master purchased 154,000 pounds of direct materials at a total cost of $277.200 The total factory wages for November were $52,000, 80% of which were for direct labor Task Master manufactured 21000 units of product during November using 132,000 pounds of direct materials and 5.000 direct labor hours. Task Master computes direct material variances at the time of purchase What is the direct materials price variance for November? $26.400 O $11.200 O 530.800 O $24,000