Pauline Company has the following information available for June (round answers to the nearest dollar). 

    Standards:    

 Material 3.5 pounds per unit @ $4.50 per pound 

  Labor 5.0 hours per unit @ $10.25 per hour       

  Actual:    

 Units Produced 3,500   

Material used 11,750 pounds @ $4.25  

 17,300 direct labor hours @ $10.20 per hour               

 

Refer to Pauline Company. What is the labor efficiency variance?