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Heavy Products, Inc. developed standard costs for direct material and direct labor. In 2017, AII estimated the following standard costs for one of their major

Heavy Products, Inc. developed standard costs for direct material and direct labor. In 2017, AII estimated the following standard costs for one of their major products, the 10gallon plastic container. Budgeted quantity Budgeted price Direct materials 0.3 pounds $90 per pound Direct labor 0.1 hours $15 per hour During June, Heavy Products produced and sold 23,000 containers using 2,300 pounds of direct materials at an average cost per pound of $96 and 2,300 direct manufacturing laborhours at an average wage of $91.56 per hour. The direct manufacturing labor efficiency variance during June is ________.

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