Garment Ltd. is a clothing manufacturer that uses a standard costing system and flexible budget for factory overhead. Standard cost details for producing one jacket is given below:

Direct Material (1.35 meters per unit @ $12.60 per meter) $ 17.01

Direct Labour (0.75 hrs per unit @ $22 per hour ) $ 16.50

Factory Overhead $ 15.00

Total Standard Cost per Unit $ 48.51

For the month of April, the following actual results were observed:

7,200 meters of direct material were purchased at a cost of $95,200

The company had beginning direct material of 450 meters and ending material of 800 meters for the period.

Direct labour usage was 4,100 Direct Labour Hours (DLH) at a cost of $20.00 per DLH.

Production: 5,150 jackets

Required: Calculate direct labour efficiency variance: [DLEV]

DLEV = (AH-SH) x SR