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

cost was $4$ yards of cloth at a standard cost of $$0\mathrm{.}85$ per yard. The accounting records

show that $2,900$ yards of cloth were used, and the company paid $$1\mathrm{.}25$ per yard.

Standard time to make the backpacks was $2$ direct labor hours per unit at a standard

rate of $$9\mathrm{.}75$ per direct labor hours. Employees worked a total of $1,800$ hours and were

paid $$9\mathrm{.}10$ per hour.

Calculate the direct labor efficiency variance.