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		Standard	Standard
	Quantity		Price	Cost
Direct Materials		8	pounds			$	1.70	per pound		$	13.60
Direct Labor		0.25	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. TaskMaster 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 rate variance for November?

$2,800

$1,478

$2,300

$1,800