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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           0.71 pounds                      $70 per pound

       Direct labour               0.26 hours                         $28.96 per hour

During April, Beta produced and sold 19230 units f the product using 14132 pounds of direct materials at an average cost per pound of $76 and 6978 direct manufacturing labour-hours at an average wage of $37.38 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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