Cost standards for one unit of product no. C77:
Direct material	3 pounds at $2.60 per pound	$	7.80
Direct labor	5 hours at $7.20 per hour		36.00
Actual results:
Units produced	8,000 units
Direct material purchased	26,000 pounds at $2.80	$	72,800
Direct material used	23,700 pounds at $2.80		66,360
Direct labor	40,500 hours at $7.00		283,500

Use the information to compute the following variances. The direct-labor efficiency variance is: