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Paulson Corporation manufactures tablecloths, which is its only product. The standards for tablecloths are as follows: Standard direct materials cost per metre $11 Standard direct

Paulson Corporation manufactures tablecloths, which is its only product. The standards for tablecloths are as follows:

Standard direct materials cost per metre

$11

Standard direct materials quantity per tablecloth (metres)

2

Standard direct labour cost per hour

$15

Standard direct labour hours per tablecloth

0.5

During the month of September, the company produced 1,000 tablecloths. Related production data for the month follows:

Actual metres of direct material purchased and used

2,200

Actual direct materials total cost

$22,900

Actual direct labour hours

2,100

Actual direct labour cost incurred

$17,850

What is Paulson Corporation's direct labour efficiency variance for the month?

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