C \& H Corp. uses a standard cost system, manufactured 19,000 bumper cars during 2021 using 150,000 square feet of rubber purchased at $1.05 per square foot. Production required 412 direct labor hours costing $17 per hour. The direct materials standard was 6 square feet of rubber per car, at a cost of 1.30 per square foot. The labor standard was 0.025 direct labor hours per car, at a standard cost of $14. Calculate the direct materials efficiency variance. C \& H Corp. uses a standard cost system, manufactured 19,000 bumper cars during 2021 using 150,000 square feet of rubber purchased at $1.05 per square foot. Production required 412 direct labor hours costing $17 per hour. The direct materials standard was 6 square feet of rubber per car, at a cost of 1.30 per square foot. The labor standard was 0.025 direct labor hours per car, at a standard cost of $14. Calculate the direct materials efficiency variance