Budgeted costs for the previous month for the companys new product are below.

Standard usage Standard price

Direct Material 6kg (per unit) $38 (per kg)

Direct Labour 5.2hrs (per unit) $22 (per hr)

They produced 40 units during the last month and direct labour hours worked amounted to 2540 hours at a cost to the firm of $49 725. Manufacturing also consumed 3058 kilograms of direct materials during the month which was purchased for $119 328

Calculate the direct labour efficiency (usage) variance for the month