Assume the following Information appears in the standard cost card for a company that makes only one product:

During the most recent period, the following additlonal Information was avallable:

$20,000$ pounds of materlal was purchased at a cost of $$10\mathrm{.}50$ per pound.

All of the material that was purchased was used to produce $3,900$ units.

$8,000$ direct labor$-$hours were recorded at a total cost of $$132,000.$

What is the direct labor efficiency variance?