he following data for a pottery company pertain to the production of 2,000 clay pots during July.

Direct Materials (All materials purchased were used.):

Standard cost: $6.00 per kilogram of clay.

Total actual cost: $11,200.

Standard cost allowed for units produced was $12,000.

Materials efficiency variance was $240 unfavourable.

Direct Manufacturing Labour:

Standard cost is 2 pots per hour at $24.00 per hour.

Actual cost per hour was $24.50.

Actual labour was 972 hours.

What is the direct manufacturing labour efficiency variance?