Sheffield Corp. purchased 3,200 pounds of flour in preparation for making its biscuit mix. Every package of mix is expected to use 5 pounds of flour, with flour budgeted at $0.50 per pound. The production department used 3,035 pounds of the flour in producing 585 packages of biscuit mix. If the purchasing department paid $1,760.00 for the initial flour purchase, what was Sheffield's DM efficiency variance? (Round answer to 2 decimal places, eg. 15.25.)