Tellys Ts makes white T-shirts in lots of 12 that they sell for $12 per lot. This month they plan to make and sell 500 lots and have the following standards:

DM: 12 meters per lot @ $1.50 per meter

DL: 2 DLH per lot @ $16.00/hour

VOH: $10.00 per DLH

FOH: $9,000 per month

Actual results for the month are:

575 lots made and sold with $12,970 in DM for 7,210 meters of material and $8,540 for 1,040 DLH and $10,310 in VOH and $8,945 in fixed OH

Enter a negative number for unfavorable variances and a positive number for favorable variances.

Calculate the DM Efficiency Variance