Crane Incasements manufactures protective cases for MP3 players. During November, the company's workers clocked 700 more direct labor hours than the flexible budget amount of 25,000 hours to complete 100,000 cases for the Christmas season. All workers were paid S8.50 per hour, which was $0.40 more than the standard wage rate. Calculate Crane's direct labor efficiency variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Direct labor efficiency variance