Use the following information to complete variance analysis for Maple Co.

Budgeted Units	40,000
Budgeted Selling Price	$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	42,000 units
Actual Cost of Direct Materials Used	$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.