The budgeted STANDARD COSTS for one unit of production of a company's major product line is shown below: Standard prime costs: Sta ndard Material inputs and costs per unit 1.0 Kilogram $ 25.00 per kilogram 5 25.00 Sta ndard labour inputs and costs per unit 0.25 hour $45.00 per hour $ Total standard product cost per unit $ 36.25 11.25 During the year, the company produced 50,000 units of this product and the costs and quantities actually incurred during the year are shown below: Total cost Direct material purchased 75,000 Kilogram $23.7500 per kilogram $ 1,781,250 Direct material used 51,000 kilograms at cost/kg $23.75 $ 1,211,250 Direct labour costs 13,000 hours $45.2250 per hour $ 587,925 Calculate the Direct Labour Efficiency Variance (DLEV) for this year NOTE: You must indicate whether the variance is Favourable or Unfavourable by entering either the letter For the letter U after the number you enter. (e.g. if the variance was $1000 unfavourable, enter 1000 U). DO NOT enter any variance as a negative number. All answers should be shown as positive numbers