A company uses the following standard costs to produce a single unt of output Direct waterina rector turing and Here found 8.5 13.0 per hour 2.5 hours 14.10 per hour 5,40 16.00 51.40 During the latest month the company purchased and used 58.000 pounds of direct materials at a price of 51.00 per pound to produce 10,000 units of output. Direct labor costs for the month totaled 556.350 based on 4.900 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $15.000 and foxed manufacturing overhead incurred was $10.400. Based on this information the direct labor efficiency variance for the month was