Betty DeRose, Inc. employs a standard costing system and reported the following information for May:

 actual quantity of direct materials used in production during May totaled 80,000 pounds  actual direct labor hours worked during May totaled 50,000  the standard price of direct materials is $12 per pound  the total direct labor cost for May was $530,000  the standard quantity of direct labor per unit was 2.5 hours  the standard quantity of direct materials per unit was 4 pounds  the direct material quantity variance for May was $60,000 favorable  the direct labor rate variance for May was $40,000 unfavorable 

Calculate the direct labor efficiency variance for May. Do not use decimals in your answer.