Fifty Shades ofDr.Gray,Inc.,makescustom window coverings.

Given the following information:

Standards:

Material

4.0 feet per unit @ $3.75 per foot

Labor

3.0 hours per unit @ $8.25 per hour

Actual:

Production

3,500 units produced during the month

Material

14,200 feet used; 14,700 feet purchased @ $3.70 per foot

Labor

10,400 direct labor hours @ $8.35 per hour

How much is the direct labor time/efficiency variance?Indicate UNFAVORABLE variances with a negative sign. Example: -1234.56