In general, the direct labor efficiency variance is the responsibility of the: _____ A) purchasing agent. B) industrial engineering. C) Company president D) production management If overhead is applied to production using direct labor hours and the direct labor efficiency variance is favorable, then the variable overhead efficiency variance is: ______ A) either favorable or unfavorable. B) unfavorable. C) favorable. D) neither favorable nor unfavorable. 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 160,000 pounds of direct materials at a total cost of $304,000. The total factory wages for November were $42,000, 90% of which were for direct labor. TaskMaster manufactured 19,000 units of product during November using 142, 500 pounds of direct materials and 5,000 direct labor hours. What is the direct materials price variance for November? _______ A) $14, 250 B) $16,000 C) $14, 400 D) $17, 100. TaskMaster has established the following standards for the prime costs of one unit of product. During November, TaskMaster purchased 160,000 pounds of direct materials at a total cost of $304,000. The total factory wages for November were $42,000, 90% of which were for direct labor. TaskMaster manufactured 19,000 units of product during November using 142, 500 pounds of direct materials and 5,000 direct labor hours. Is the direct materials price variance favorable or unfavorable? ______ A) Unfavorable. B) Favorable