Leon Companys city center plant recently hired a second shift of employees who manufacture the product Plumbo. (The second shift works from 4 p.m. to midnight after the first shift is finished, which doubles the total plant capacity.) Information about the cost of labour in the previous month is as follows:

	Standard	Actual (1,000 units produced)
Hours	3.0 hrs/unit	2,500 hours
Rate	$26/hr	$75,300

The labour efficiency variance at the city center plant in the previous month was (determine also wether it is favourable or unfavourable):