Direct materials 0.71 pounds $72 per pound Direct labour 0.34 hours $32.86 per hour During March 2023, Delta produced and sold 19784 units of the product using 14471 pounds of direct materials at an average cost per pound of $75 and 7175 direct manufacturing labour hours at an average wage of $36.23 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.)