TaskMaster Enterprises employs a standard cost system in which direct materials Inventory is carried at standard cost. TaskMaster has established the following standards for the prime costs of one unit of product Standard Quantity Standard Price Direct Materials Direct Labor 44 pounds 0.70 hour $ 3.60 per pound $17.50 per hour Standard Cost $158.40 12.25 $170.65 During November, TaskMaster purchased 85,000 pounds of direct materials at a total cost of $340,000. The total factory wages for November were $96,000, 90% of which were for direct labor. TaskMaster manufactured 37,000 units of product during November using 1,623,000 pounds of direct materials and 26,150 direct labor hours. Is the direct labor efficiency variance favorable or unfavorable?