The following data relates to Dao Ltd. The standard cost sheet is as follows:

Direct material	2kg	$2.50/kg	$5.00
Direct labour	1 hour	$20/hour	$100

The Actual data is as follows: 12,437 units were produced

Direct material purchased	25,000kg	$2/kg	$50,000
Direct material used	22,000kgs
Direct labour	12,000 hours	$21/hour	$252,000

Calculate the labour efficiency variance.

****Enter a negative number if you have a Favourable variance and a positive number if you have an Unfavourable variance.****