During November, the company$$s workers clocked $790$ more direct labor hours than the flexible budget amount of $25,750$ hours to complete $100,200$ cases for the Christmas season. All workers were paid $$8\mathrm{.}99$ per hour, which was $$0\mathrm{.}51$ less than the standard wage rate. Calculate POD$$s direct labor efficiency variance. $($If variance is zero, select "Not Applicable" and enter $0$ for the amounts.$)$