Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit

Direct materials $2\mathrm{.}3$ liters $ $7\mathrm{.}00$ per liter $ $16\mathrm{.}10$

Direct labor $0\mathrm{.}7$ hours $ $22\mathrm{.}00$ per hour $ $15\mathrm{.}40$

Variable overhead $0\mathrm{.}7$ hours $ $2\mathrm{.}00$ per hour $ $1\mathrm{.}40$

The company budgeted for production of $2,600$ units in September, but actual production was $2,500$ units. The company used $5,440$ liters of direct material and $1,680$ direct labor$-$hours to produce this output. The company purchased $5,800$ liters of the direct material at $$7\mathrm{.}20$ per liter. The actual direct labor rate was $$24\mathrm{.}10$ per hour and the actual variable overhead rate was $$1\mathrm{.}90$ per hour.

The company applies variable overhead on the basis of direct labor$-$hours. The direct materials purchases variance is computed when the materials are purchased.

The labor efficiency variance for September is: