Bonita Industries is a leading manufacturer of baseballs. Each baseball requires 5 minutes of direct labor time to complete. Harker used Bonita used 38,150 direct labor hours in July to produce 454,200 baseballs. Bonita's standard labor rate is $9 per direct labor hour, and the actual labor rate in July was $11.82. Calculate Bonita's direct labor efficiency variance for July. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct labor efficiency variance