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Beta Enterprise developed standard costs for direct material and direct labour. In 2021, Beta estimated the following standard costs for one of their major products,

Beta Enterprise developed standard costs for direct material and direct labour. In 2021, Beta estimated the following standard costs for one of their major products, BM100.

Budgeted quantity Budgeted price

Direct materials 0.70 pounds $68 per pound

Direct labour 0.34 hours $32.03 per hour

During April, Beta produced and sold 18841 units f the product using 14494 pounds of direct materials at an average cost per pound of $80 and 6944 direct manufacturing labour-hours at an average wage of $35.16 per hour.

The direct material efficiency variance during April is $________. (If the variance is unfavourable, present your answer as a negative (e.g., -100), if it is a favourable variance, present as it is (e.g., 100)). (Round your final answer to the nearest dollar.)

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