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Sweetie Sippies scheduled 500 sippy cups for production during January, with the following budgeted costs of production. Direct Materials = 2.5 units of plastic per

Sweetie Sippies scheduled 500 sippy cups for production during January, with the following budgeted costs of production.

Direct Materials = 2.5 units of plastic per cup at 1.50 per unit

Direct Labor = .10 labor hours per cup at $13 per hour

Variable Overhead = .10 labor hours per cup @11.50 per hour

Fixed Overhead = $3,200 per month

For the month of January, the company actually produced 480 cups using 1,150 units of plastic purchased at $1.75 per unit, and 45 direct labors at a rate of $12.50 per hour. It also incurred actual variable overhead at a rate of $13 per direct labor hour, and fixed overhead of $3,150 for the month.

What is the company's Direct Labor Efficiency Variance for the month of January?

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