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 Direct Materials Direct Labor Standard Quantity 20 pounds 0.40 hour Standard Price $ 2.40 per pound $11.00 per hour Standard Cost $48.00 4.40 $52.40 During November, Task Master purchased 126,400 pounds of direct materials at a total cost of $316,000. The total factory wages for November were $54,000, 90% of which were for direct labor. Task Master manufactured 25,000 units of product during November using 495,000 pounds of direct materials and 11,000 direct labor hours. Is the direct materials efficiency variance favorable or unfavorable? Multiple Choice Unfavorable oo