Steely Corporation manufactures railroad cars, which is its only product. The standards for railroad cars are as follows: Standard labor hours per car 20 Standard labor cost per direct labor hour $ 18 During the month of March, the company produced 1 comma 300 railroad cars. Related production data for the month follows: Actual direct labor hours 60 comma 000 Actual direct labor total cost $ 948 comma 000 What is the direct labor efficiency variance for the month