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The Collins Corporation uses standard costing and has established the following direct material and direct labor standards for each unit of the single products it

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The Collins Corporation uses standard costing and has established the following direct material and direct labor standards for each unit of the single products it makes: Direct materials: 4 gallons at $8.15 per gallon Direct labor: 0,8 hour at $15.53 per hour During July, the company made 6,181 units of product and incurred the following costs: Direct materials purchased: 26,045 gallons at $8.21 per gallon Direct materials used: 25,224 gallons Direct labor used: 5,568 hours at $15.44 per hour Calculate the labor efficiency variance. Round your answer to two decimal places. Favorable variances should be positive, unfavorable should be entered as a negative

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