otes to Go, Inc. developed standard costs for direct material and direct labor. The following information is from the static budget for 2018:

Expected production and sales	7,000 units
Expected selling price per unit	$ 680
Total fixed costs	$1,400,000

In 2018, Totes estimated the following standard costs for one of its major product, the canvas tote bag

	Standard Quantity	Standard Price	Standard Unit Cost
Direct materials	10 pounds	$ 8 per pound	$ 80
Direct manufacturing labor	3.7 hours	$50 per hour	$185

During 2018, the actual number of units produced and sold was 4,800, at an average selling price of $720. The actual cost of direct materials used was $392,700, based on 66,000 pounds purchased at $5.95 per pound. Direct manufacturing labor-hours actually used were 18,300, at the rate of $48 per hour. As a result, actual direct manufacturing labor costs were $878,400. Actual fixed costs were $1,170,000. There were no beginning or ending inventories.

The direct manufacturing labor efficiency variance is