Amber Company produces iron table and chair sets. During October, Ambers costs were as follows:

Actual purchase price	$ 1.90	per lb.
Actual direct labor rate	$ 7.10	per hour
Standard purchase price	$ 1.70	per lb.
Standard quantity for sets produced	930,000	lbs.
Standard direct labor hours allowed	15,000
Actual quantity purchased in October	1,075,000	lbs.
Actual direct labor hours	8,000
Actual quantity used in October	960,000	lbs.
Direct labor rate variance	5,100	F

Required:

5.	Compute the direct labor efficiency variance for October. (Round your intermediate instruction 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.)