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 $9$ pounds $ $1\mathrm{.}70$ per pound $ $15\mathrm{.}30$

Direct Labor $0\mathrm{.}20$ hour $ $6\mathrm{.}60$ per hour $1\mathrm{.}32$

$ $16\mathrm{.}62$

During November, TaskMaster purchased $215,000$ pounds of direct materials at a total cost of $$387,000.$ The total factory wages for November were $$40,000,80\%$ of which were for direct labor. TaskMaster manufactured $23,000$ units of product during November using $198,000$ pounds of direct materials and $5,000$ direct labor hours.

What is the direct labor efficiency variance for November?

Multiple Choice

$$2,904$

$$920$

$$2,640$

$$4,280$