Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms $12.00/kilogram) = $60.00/unit; direct labor (3.5 hours/unit $20.00/hour) = $70.00/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December:

In-process beginning inventory		None
In-process ending inventory80% complete as to labor		960	units
Units completed during the period		6,700	units
Budgeted output		7,200	units
Purchases of materials (in kilograms)		40,000
Total actual direct labor cost incurred	$	528,410
Direct labor hours worked (AQ)		26,500	hours
Materials purchase-price variance	$	1,600	favorable
Increase in materials inventory in December		1,550	kilograms

The direct labor efficiency variance for December, to the nearest dollar, was: