Imagine that the standard labour time to prepare a sandwich is 2.7 minutes. Food assemblers are paid an hourly rate of $17. Company contributions to employment insurance, etc., add another $1.1 to the wage costs. The actual labour cost per hour was $19 (including the company contributions to employment insurance, etc.) and it took 4.4 minutes to prepare one meal. 5152 meals were prepared last week.

What is the total labour efficiency variance?

Instructions: Round your final answer to two decimal places. Random example 1: round 5.452 to 5.45. Random example 2: round 7.568 to 7.57.