TaskMaster 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 Standard Standard Quantity Price Cost Direct Materials 8 pounds $1.80 per pound $14.40 Direct Labor 25 hour $8.00 per hour 2.00 $16.40 During November, TaskMaster purchased and used 160,000 pounds of direct materials in production at a total cost of $304,000. Task Master manufactured 19.000 units of product during November What is the direct materials efficiency (quantity variance for November 516,000 F $14,400 F $16,000 U $14,400 U