company uses the following standard costs to produce a single unit of output.

Direct materials	8 pounds at $1.00 per pound	=	$	8.00
Direct labor	0.2 hour at $9.00 per hour	=	$	1.80
Manufacturing overhead	0.2 hour at $4.40 per hour	=	$	0.88

During the latest month, the company purchased and used 78,000 pounds of direct materials at a price of $1.30 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $15,996 based on 1,860 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $4,800 and fixed manufacturing overhead incurred was $13,000. Based on this information, the direct labor efficiency variance for the month was: