Use the information to compute the following variances. The direct-labor efficiency variance is

Cost standards for one unit of Direct material Direct labor Actual results: Units produced Direct material Direct material Direct labor purchased used product no. C77: 3 pounds at $2.60 per pound 6 hours at $7.30 per hour 6,800 units 27,000 pounds at $2.80 20, lee pounds at $2.80 41,100 hoursT at $7.10 7.80 $ 75,600 56, 280 291, 810 Use the information to compute the following variances. The direct-labor efficiency variance is: