Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours 7.4 grams 0.5 hours 0.5 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 2.00 per gram $20.00 per hour $ 7.00 per hour The company produced 5,200 units in January using 39,310 grams of direct material and 2,380 direct labor-hours. During the month, the company purchased 44,400 grams of the direct material at $1.70 per gram. The actual direct labor rate was $19.30 per hour and the actual variable overhead rate was $6.80 per hour. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor efficiency variance for January is