TaskMaster Enterprises employs a standard cost system in which direct materlals inventory is carried at standard cost. TaskMaster has established the following standards for the prime costs of one unit of product. During November, Taskmaster purchased 167,000 pounds of direct materials at a total cost of $551,100. The total factory wages for November were $56,000,90 of which were for direct labot. TaskMaster manufactured 19,700 units of product during November using 147,750 pounds of direct materials and 5.140 direct labor hours. What is the direct labor efficiency variance for November? Multiple Choice $2,700 $1.854