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A company uses standard costing and produces a single product. It provides the following information for the month of October about labor standards, cost, and

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A company uses standard costing and produces a single product. It provides the following information for the month of October about labor standards, cost, and use: Labor Standards: - Standard labor hours per unit: 12 hours per unit - Standard wage rate: \$22 per labor hour Actual labor cost and use for the month of October: - Actual direct labor hours used: 10,140 labor hours - Actual wage rate: \$22.40 per labor hour Planned and Actual Production for October: - Actual production level: 1050 units - Budgeted production level: 1300 units Calculate the labor efficiency_(quantity) variance for the month of October. (Enter your answer as a positive number - you will indicate whether this variance is favorable or unfavorable in the next question.)

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