How do I get the Direct Labor Efficiency Variance?

Comp24-1 (similar to) Question Help The Taylor Toy Company ma ut tures toy bu lding block sets fr chldren Taylor s planning fo 2019 by deve oping 8 maser budget by gaters Taylor's brce sheet for December 31, 2018 flows Click the icon to view the balance sheet) Other budget dats for Taylor Toy Compeny (Click the icon to view the other data) Raad the requirements Taylor Toy Company Flexible Budget Performance Report For the Year Ended December 31, 2019 Budget Amounts Per Unit Actual Budget Flexible olume Static Budget Budget 700 Na: Sales Revenuc 3 70.00 3 389.000 3 0 38.000 3 56.000 F S 343.000 Varisble Costs 1.000 U 97.745 21687 U 76.068 98.765 3,990 Product Costs Scling and Admin. Costs 200.246 1000 U 207,245 33743 F 283.602 Contribution Margin Fxed Costs 1.500 F 52.312 62.400 Produet Costs 60.812 52,312 62.400 62.400 Seling and Admin Cost 3 183.033 3 $ 182.533% 33.743 Operating Income