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Please show all work thank you! Assume the following information for Jenkins Inc.: Total flexible budget direct materials costs: $5,000 Standard quantity of direct materials

Please show all work thank you!

Assume the following information for Jenkins Inc.:

Total flexible budget direct materials costs: $5,000
Standard quantity of direct materials per unit: 40 items
Budgeted production: 300 units
Total actual direct materials costs: $4,500
Actual quantity of direct materials per unit: 42 items
Actual production: 250 units

What is Jenkins direct materials efficiency variance? (do not round intermediate calculations, round final answer to the nearest cent)

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