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 $0.85 per yard. The accounting records show that 2,900 yards of cloth were used, and the company paid $1.05 per yard. Standard time to make the backpacks was 2 direct labor hours per unit at a standard rate of $9.90 per direct labor hours. Employees worked a total of 1,700 hours and were paid $9.35 per hour. Calculate the direct materials efficiency variance. 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 $0.85 per yard. The accounting records show that 2,900 yards of cloth were used, and the company paid $1.05 per yard. Standard time to make the backpacks was 2 direct labor hours per unit at a standard rate of $9.90 per direct labor hours. Employees worked a total of 1,700 hours and were paid $9.35 per hour. Calculate the direct materials efficiency variance