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. Direct Materials Standard Quantity 8 pounds 0.25 hour Standard Price $1.50 per pound $6.20 per hour Standard Cost $12.00 1.55 $13.55 Direct Labor During November, TaskMaster purchased 184.000 pounds of direct materials at a total cost of $331,200. The total factory wages for November were $38.000, 90% of which were for direct labor. Task Master manufactured 22,000 units of product during November using 162,000 pounds of direct materials and 6,000 direct labor hours. What is the direct labor efficiency variance for November? Multiple Choice $3,100 $3,200 $2.839