Dover and Swift, developed standard costs for direct material and direct labor. In 2017, Dover and Swift estimated the following standard costs for one of their major products, the 30-gallon heavy-duty plastic can.

Budgeted quantity Budgeted price

Direct materials 0.60 pounds $20 per pound

Direct labor 0.30 hours $14 per hour

During July, Dover and Swift manufactured and sold 4,000 cans using 2,700 pounds of direct materials at an average cost (per pound) of $19 and 1,290 direct manufacturing labor hours at an average wage of$14.30/hour.

The direct manufacturing labor flexible-budget variance during July is_________.