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Baltinglass & Sons uses the following standard costs to produce a single unit of output. Product, Quantity and Price/unit Description Standard amount and cost per

Baltinglass & Sons uses the following standard costs to produce a single unit of output.

Product, Quantity and Price/unit
Description Standard amount and cost per unit
Direct materials 6 pounds at $0.90 per pound
Direct labor 0.5 hour at $12.00 per hour
Manufacturing overhead 0.5 hour at $4.80 per hour

During the latest month, the company purchased and used 58,000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $56,350 based on 4,900 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $15,000 and fixed manufacturing overhead incurred was $10,400. Based on this information, the direct labor efficiency variance for the month was:

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