The budget for the month of May was for 13,200 units at a direct materials cost of $24 per unit. Direct labor was budgeted at 33 minutes per unit for a total of $118,800. Actual output for the month was 9,400 units with $150,000 in direct materials and $86,775 in direct labor expense. The direct labor standard of 33 minutes was obtained throughout the month. Variance analysis of the performance for the month of May would show a(n): (CMA adapted)