Jersey Shore Doll is a local company that produces and sells handcrafted wooden doll houses. After a busy holiday season, the company is evaluating its actual vs. budgeted results for December. Both variable and fixed overhead costs are allocated based on direct labor-hours Below is some relevant information related to the making of the company's doll houses Wooden Doll House Data for December Doll houses produced and sold Selling price per dollhouse Material board feet of wood per doll house Cost per board foot of wood Labor hours to assemble one doll house Cost of direct labor (per hour) Variable Overhead Costs utilities, Indirect supplies, etc) Fixed Overhead Costs facility rent, insurance, etc) Static Actual Budget 1,100 1,000 $190 $100 87 90 $2.90 $2.85 L 20 522 $20 $3,900 $3,500 $10,500 $10,000 What is the efficiency variance for direct labor 14000 144000 $400 $4,400