J.J. Company uses a standard costing system in the manufacture of its single product. The 35,000 units of raw material purchased and used cost $105,000, and two units of raw material are required to produce one unit of final product. In November, the company produced 12,000 units of product. The flexible budget for materials was $60,000, and there was an unfavorable static budget variance of $35,000.

8. J.J. Company's direct materials efficiency variance was