Delta Enterprise developed standard costs for direct material and direct labour. In 2023, Delta estimated the following standard costs (one unit) for one of their major products, DT111.

Budgeted quantity Budgeted price

Direct materials 0.71 pounds $70 per pound

Direct labour 0.26 hours $28.96 per hour

During March 2023, Delta produced and sold 19230 units of the product using 14132 pounds of direct materials at an average cost per pound of $76 and 6978 direct manufacturing labour hours at an average wage of $37.38 per hour.

The direct material efficiency variance of the product during March 2023 is $________. (If the variance is unfavourable, present your answer as a negative (e.g., -100), if it is a favourable variance, present it as it is (e.g., 100)). (Round your final answer to the nearest dollar.)