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Atlanta, Inc. has collected the following data for the manufacture of widgets used as a component in one of its products: budgeted direct labor are

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Atlanta, Inc. has collected the following data for the manufacture of widgets used as a component in one of its products: budgeted direct labor are 1/2 hrs. @ $20/hr. for each widgets: 20,500 hrs. of labor were used costing $395,000; and 40,000 widgets were produced. What is the direct labor efficiency variance? (Note this could be a positive number indicating an unfavorable variance or a negative number indicating a favorable variance. Do not include a dollar sign and do not add a plus sign to positive numbers as Blackboard will mark the answer as incorrect.)

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