Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance.

Direct labor standard $(1\mathrm{.}00$ hours @ $$15\mathrm{.}30/$hour$)$

Actual direct labor hours

Actual finished units produced

Actual cost of direct labor

$$15\mathrm{.}30$ per finished unit

$89,300$ hours

$89,100$ units

$$1,381,230$