Cocina en la Nube, Inc., prepares meals for flights for several major airlines.

One product of the company is grilled salmon in dill sauce with chambray potatoes and spring vegetables.

The standard cost sheet for this dish reflects the following:

Standard labor time	0.31 hours per meal
Standard labor rate	$10 per hour

In the last week, the company prepared 4,240 meals of this dish. Below is information related to the preparation of these 4240 meals:

Total labor hours incurred	1183 hours
Real labor rate	$13 per hour

REQUIRED: Determine the variance in labor EFFICIENCY (HOURS) (how much higher or lower the actual total cost is compared to the standard total cost). If the variation is favorable the response must be positive (example 100) and if it is unfavorable the response must be negative (example -100). YOU MAY USE TWO DECIMALS IN YOUR ANSWER.

Answer: