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.

During November, TaskMaster purchased 200,000 pounds of direct materials at a total cost of $440,000. The total factory wages for November were $48,000, 80% of which were for direct labor. TaskMaster manufactured 19,000 units of product during November using 175,000 pounds of direct materials and 6,000 direct labor hours.

What is the direct labor price (rate) variance for November?

$2,040.

$1,680.

$2,149.

$2,400.

Standard Standard Standard Quantity 10 pounds Price Cost 1.90 per pound $ 6.80 per hour $19.00 Direct Materials 30 hour 2.04 Direct Labor $21.04