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 $\backslash$times $$12$ per kilogram$)=$ $$60$ per unit; direct labor $(3\mathrm{.}5$ hours per unit $\backslash$times $$20$ per hour$)=$ $$70$ per 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 inventory$80\%$ complete as to labor $990$ units

Units completed during the period $6,760$ units

Budgeted output $7,290$ units

Purchases of materials $($in kilograms$)41,500$

Total actual direct labor cost incurred $ $533,588$

Direct labor hours worked $($AQ$)26,800$ hours

Materials purchase$-$price variance $ $2,905$ favorable

Increase in materials inventory in December $2,300$ kilograms

The direct labor efficiency variance for December was: