Robb Industries Inc.(RII), developed standard costs for direct material and direct labour. In2019, RII estimated the following standard costs for one of their majorproducts, the 10litre plastic container.

Budgeted Quantity

Direct Materials: 0.10 kilograms

Direct Labour: 0.05 hours

Budgeted Price

Direct Materials: $30 per kilogram

Direct Labour: $ 15 per hour

During June2020, RII produced and sold5,000 containers using 490 kilograms of direct materials at an average actual cost per kilogram of$32 and 250 direct manufacturing labourhours at an average actual wage of$15.25 per hour.

June's direct material efficiency variance is