Use the following information to complete variance analysis for Maple Co. Budgeted Units Budgeted Selling Price 40,000 $55 Budgeted Direct Labor (3 hours @ $13/hour $39 per unit Actual Direct Labor Hours 120,000 Actual Cost of Direct Labor $1,530,000 Actual Selling Price $50 Budgeted Direct Materials (4 lbs @ $3/lb) $12 per unit Actual Direct Materials Used 189,000 Actual Units Actual Cost of Direct Materials Used 42,000 units $491,400 What is the Direct Labor Efficiency Variance? Please enter your answer as a positive number. You will not be able to answer whether the variance is favorable or unfavorable. Just including the numeric answer is complete for this question. 78,000 (with margin: 0)