Rubble, Inc. produced $1,080$ backpacks, the company's product in $2020.$ The standard cost

was $3$ yards of cloth at a standard cost of $$1\mathrm{.}00$ per yard. The accounting records show that

$2,800$ yards of cloth were used, and the company paid $$1\mathrm{.}25$ per yard. Standard time to make

the backpacks was $3$ direct labor hours per unit at a standard rate of $$9\mathrm{.}80$ per direct labor

hours. Employees worked a total of $1,700$ hours and were paid $$9\mathrm{.}45$ per hour.

Calculate the direct materials efficiency variance.