A Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:

Direct material: 4 pounds at $10 per pound	$	40
Direct labor: 2 hours at $13 per hour		26
Variable overhead: 2 hours at $9 per hour		18
Total standard variable cost per unit	$	84

The company also established the following cost formulas for its selling expenses:

	Fixed Cost per Month			Variable Cost per Unit Sold
Advertising	$	240,000
Sales salaries and commissions	$	140,000		$	11.00
Shipping expenses				$	3.00

The planning budget for March was based on producing and selling 29,000 units. However, during March the company actually produced and sold 34,000 units and incurred the following costs:

a.	Purchased 160,000 pounds of raw materials at a cost of $8.5 per pound. All of this material was used in production.
b.	Direct-laborers worked 59,000 hours at a rate of $14 per hour.
c.	Total variable manufacturing overhead for the month was $564,200.
d.	Total advertising, sales salaries and commissions, and shipping expenses were $246,000, $505,000, and $119,000, respectively.

Required:

What is the direct labor efficiency variance for March?

I need to know what numbers to divide out so please show work