ENA, Inc. uses standard costs for direct material and direct labor. Last year, ENA estimated the following standard costs for one of their products, the 5-gallon pail. Budgeted price Budgeted quantity 0.70 pounds $70 per pound Direct materials Direct labor 1 hour $35 per hour Last month, ENA produced and sold 25,000 pails. Actual units of direct materials and labor were: Direct materials - 23,000 pounds at an average cost per pound of $75 Direct labor hours: 17,500 at an average wage of $35.75 per hour. The direct manufacturing labor efficiency variance during June is