Sunland Industries is a leading manufacturer of baseballs. Each baseball requires 5 minutes of direct labor time to complete. Harker used Sunland used 37,340 direct labor hours in July to produce 445,800 baseballs. Sunland's standard labor rate is $9 per direct labor hour, and the actual labor rate in July was $13.23. Calculate Sunland's direct labor efficiency variance for July. (If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Direct labor efficiency variance