C \& H Corp. uses a standard cost system, manufactured 18,000 bumper cars during 2021 using 149,000 square feet of rubber purchased at $0.95 per square foot. Production required 415 direct labor hours costing $16 per hour. The direct materials standard was 7 square feet of rubber per car, at a cost of 1.20 per square foot. The labor standard was 0.025 direct labor hours per car, at a standard cost of $12. Calculate the direct labor efficiency variance