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 $166,000$ pounds of direct materials at a total cost of $$514,600.$ The total factory wages for November were

$$54,000,90\%$ of which were for direct labor. TaskMaster manufactured $19,600$ units of product during November using $147,000$ pounds of direct

materials and $5,120$ direct labor$-$hours.

What is the direct labor rate variance for November?

Multiple Choice

$$6,400$

$$1,800$

$$4,000$

$$4,648$