Glenbrook  has the following standard costs the one product the company produces. Direct Materials (2 pounds at $18.00 per pound) = $36.00 per unit Direct Labor (0.6 hours at $48.00 per hour) = $28.80 per unit During March, Glenbrook produced 2,000 units, bought and used 4,200 pounds of direct materials at $19.20 per pound, and used 1,100 hours of labor at a total cost of $56,100. Refer to  Glenbrook   . Based on this information, what is the direct labor efficiency variance?