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

10minus

gallon

plastic container.

	Budgeted quantity	Budgeted price
Direct materials	0.4

pounds

$ 70

per pound
Direct labor	0.15

hours

$ 25

per hour

During June, Heavy Products produced and sold

22 comma 000

containers using

2 comma 400

pounds of direct materials at an average cost per pound of

$ 76

and

3 comma 300

direct manufacturing

laborminus

hours

at an average wage of

$ 70.75

per hour.

The direct manufacturing labor efficiency variance during June is ________.