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Actual labor costs were $155,000. Standard labor costs for the actual production were $150,000. Standard labor rate was $10 per hour for 5 hours. The

Actual labor costs were $155,000. Standard labor costs for the actual production were $150,000. Standard labor rate was $10 per hour for 5 hours. The labor rate variance (DLRV) was $2,000 (favorable). Furthermore, the actual direct material costs were $600,000 and the standard direct material costs for the actual production were $650,000. If the direct material price variance (DMPV) was $20,000 (unfavorable), calculate the direct labor efficiency variance (DLEV)

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