Exercise 6-17 POD Incasements manufactures protective cases for MP3 players. During November, the companys workers clocked 810 more direct labor hours than the flexible budget amount of 25,010 hours to complete 102,200 cases for the Christmas season. All workers were paid $8.67 per hour, which was $0.58 more than the standard wage rate. Calculate PODs direct labor efficiency variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Direct labor efficiency variance $