Marigold Industries is a leading manufacturer of baseballs. Each baseball requires 5 minutes of direct labor time to complete. Harker used Marigold used 38,090 direct labor hours in July to produce 454,200 baseballs. Marigold's standard labor rate is $9 per direct labor hour, and the actual labor rate in July was $10.59. Calculate Marigold's direct labor efficiency variance for July. (If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Direct labor efficiency variance