International Industries company (IIC), developed standard costs for direct material and direct labor. In 2015, IIC estimated the following standard costs for one of their major products, Baby stroller Budgeted quantity Budgeted price Direct labor 0.20 hours $12 per hour During July, During July, GII produced and sold 3,000 Baby strollers using (X) direct manufacturing labor hours at an average wage of $12.75 per hour. If the efficiency variance for direct manufacturing labor was $300 unfavorable. The direct manufacturing labor price variance during July is