Oddo Corporation makes a product with the following standard costs:

Standard Quantity or Hours

Standard Price or Rate

Standard Cost Per Unit

Direct materials

3.0 ounces

$7.00 per ounce

$21.00

Direct labor

0.7 hours

$20.00 per hour

$14.00

Variable overhead

0.7 hours

$5.00 per hour

$3.50

The company reported the following results concerning this product in December.

Originally budgeted output

4,400

units

Actual output

4,200

units

Raw materials used in production

12,820

ounces

Actual direct labor-hours

3,160

hours

Purchases of raw materials

14,500

ounces

Actual price of raw materials

$6.80

per ounce

Actual direct labor rate

$18.30

per hour

Actual variable overhead rate

$5.10

per hour

The labor efficiency variance for December is:

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.