TaskMaster Enterprises employs a standard cost system in which direct materials inventory is carried at standard cost. TakMaster established the following standards for the prime costs of one unit of product Direct Materials Direct Labor Standard Quantity 9 pounds 0.20 hour Standard Price $ 1.80 per pound $10.00 per hour Standard COUT $16.29 2.00 $18.20 During November, TaskMaster purchased 189,000 pounds of direct materials at a total cost of $378,000. The total factory wages for November were $46,000, 80% of which were for direct labor, TaskMaster manufactured 18,000 units of product during November ting 155,000 pounds of direct materials and 4,000 direct labor hours. What is the direct labor rate variance for November? direct materials and 4,000 direct labor What is the auect labor rate variance for November? Multiple Choice $4,800 $1,500 $4,000 $3,200