Tharaldson Corporation makes a product with the following standard costs:

	Standard Quantity or Hours		Standard Price or Rate		Standard Cost Per Unit
Direct materials	6.5	ounces	$ 2.00	per ounce	$ 13.00
Direct labor	0.2	hours	$ 23.00	per hour	$ 4.60
Variable overhead	0.2	hours	$ 6.00	per hour	$ 1.20

The company reported the following results concerning this product in June.

Originally budgeted output	2,700	units
Actual output	2,800	units
Raw materials used in production	19,380	ounces
Purchases of raw materials	21,400	ounces
Actual direct labor-hours	500	hours
Actual cost of raw materials purchases	$ 40,660
Actual direct labor cost	$ 12,050
Actual variable overhead cost	$ 3,100

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 June is: