Cost standards for one unit of product no. C77:
Direct material	3 pounds at $2.50 per pound	$	7.50
Direct labor	6 hours at $7.30 per hour		43.80
Actual results:
Units produced	6,800 units
Direct material purchased	26,800 pounds at $2.70	$	72,360
Direct material used	20,100 pounds at $2.70		54,270
Direct labor	41,300 hours at $7.10		293,230

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