Baileys standard labor cost of producing one unit of Product DD is 1.6 hours at a rate of $10.7 per hour. During August, 1,520 hours were incurred at a cost of $12.7 per hour to produce 1,287 units of Product DD.

Baileys direct labor efficiency variance is $__________

Indicate the amount and whether it is Favorable or Unfavorable by placing F or U by amount, do not skip a space and do not use $ in your answer. For example, if your answer is $1,000 favorable, answer 1000F