Cost standards for product KATO for SAMANTHA INC.: 3 pounds at $2.50 per pound 5 hours at $7.50 per hour Direct material Direct labor Actual results for product KATO for SAMANTHA INC.: Units produced Direct material purchased Direct material used Direct labor 7,800 units 26,000 pounds at $2.70 23,100 pounds at $2.70 40,100 hours at $7.30 REQUIRED: The direct-labor efficiency variance is: $ 7.50 37.50 $ 70,200 62,370 292,730

REQUIRED: The direct-labor efficiency variance is