(Appendix 10B) The Dexon Company makes and sells a single product, called a Mip, and employs a standard costing system. The following standards have been established for one unit of Mip:

	Standard Quantity or Hours	Standard Cost per Mip
Direct Materials	6 board metre	$9.00
Direct Labour	0.8 hours	$9.60

There were no inventories of any kind on August 1. During August, the following events occurred: Purchased 15,000 board metres at the total cost of $24,000. Used 12,000 board metres to produce 2,100 Mips. Used 1,700 hours of direct labour time at a total cost of $20,060. (Appendix 10B) To record the incurrence of direct labour costs and its use in production, the general ledger would include what entry to the Labour Efficiency Variance account?