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The following labor standards have been established for a particular product:

Standard labor-hours per unit of output		8.7	hours
Standard labor rate	$	18.10	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked		3,800	hours
Actual total labor cost	$	67,640
Actual output		500	units

What is the labor efficiency variance for the month?

Please take care of the following in your answers:

1. Do not use any unit signs in your answers. ($ or % or times etc.)

2. For numbers/ dollar value, for e.g. if you want to enter $48,000, please enter as 48000 without the comma (separator) or the dollar sign.

3. Please do not mention Favorable or Unfavorable.

4. Round off your answer to one place of decimal.

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