Question 9 2 pts Beyonce is looking at a monthly performance report for her lemonade stand for last month. She has been provided with the following standard cost per batch of lemonade: Cost Direct Materials Direct Labor Standard Costs are based on machine hours. Last month, Beyonc's lemonade stand Standard Quantity (Input per Batch) 0.8 pounds 1.2 hours Standard Price $5.00 per pound $15.00 per hour produced 150 batches of lemonade and incurred the following costs: a. Purchased 100 pounds of materials at a cost of $3.79 per pound. b. Used 96 pounds of materials in production. (Finished goods and work in process inventories can be ignored). c. Worked 170 direct laborhours at a cost of $16.9 per hour. What is Bevonc's labor efficiency variance for last month? Enter your answer as a positive number (note Favorable or Unfavorable for the next question)