Task Master 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 Quantity 9 pounds 0.30 hour Standard Price $2.00 per pound $9.00 per hour Direct Materials Direct Labor Standard Cost $18.00 2.70 $20.70 During November, Task Master purchased 243,000 pounds of direct materials at a total cost of $510,300. The total factory wages for November were $56,000, 80% of which were for direct labor. Task Master manufactured 25,000 units of product during November using 218,000 pounds of direct materials and 6,000 direct labor hours. What is the direct materials efficiency variance for November? $14,000 $24,300 $36,000 $21,800