TaskMaster Enterprises employs a standerd cost system in which direct meteriels inventory is carried at stendard cost. TaskMaster has established the following standerds for the prime costs of ane unit of product Cost $12 60 7 pounds 20 hour Direct Materials Dired Letbor 9 1 180 per pound s 8 60 per hour 172 $1432 During November, TaskMaster purchased 175,000 pounds of drect materiais ot n toual cost of $332500 The total fectary wages for November were $52000,8o% of which were for drect labor ToskMaster manufactured 23,000 units of product during Navember using 152,000 pounds of direcs materials and 5,000 direct lebor hours Whet is the direct lsbor efficiency variance for Novenibei? O $3.440 O $5.480 O $2.229 O $1288 The following data pertains to the direct meterials cost for the month of October: Standard costs Actual costs 4,000 units allowed at $27 each 4,050 units Input at $26 each What is the direct materials efficiency (quantity) variance? avorable $1,300 unfavorable O $1.350 unfavorable. O $1.300 favorable