C&H Corp. uses a standard cost system, manufactured 18,000 bumper cars during 2021 using 153,000 square feet of rubber purchased at $1.05 per square foot. Production required 413 direct labor hours costing $16 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 1.050 direct labor hours per car, at a standard cost of $16. Calculate the direct labor efficiency variance. Direc (AQ ? SQ) ? SC