3 A company uses the following standard costs to produce a single unit of output 003836 Direct materials Direct labor Manufacturing overhead 6 pounds at $1.00 per pound 0.6 hour at $9.00 per hour 0.6 hour at $3.50 per hour $6.00 . $5.40 $2.10 During the latest month, the company purchased and used 58,000 pounds of direct materials at a price of $110 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $49,470 based on 5,820 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $18,000 and fixed manufacturing overhead incurred was $11,000. Based on this information, the direct labor efficiency variance for the month was: