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: 12,879 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.****