Allen Boating Company manufactures special metallic materials and decorative fittings for luxury yachts that require highly skilled labor. Allen uses standard costs to prepare its flexible budget. For the first quarter of theyear, direct materials and direct labor standards for one of their popular products were asfollows:

Directmaterials: 1 pound perunit; $12 per pound

Directlabor: 2 hours perunit; $20 per hour

Allen produced 3,000 units during the quarter. At the end of thequarter, an examination of the direct materials records showed that the company used 7,500 pounds of direct materials and actual total materials costs were $98,100.

What is the direct materials efficiencyvariance?