Using the following information, calculate the Direct Labor Efficiency (Quantity) Variance. Please enter a positive number for the variance. You will not be able to indicate whether the variance is favorable or unfavorable in you answer. Budgeted Direct Materials (6 lbs @ $2/lb) Actual Direct Materials Used Actual Units Actual Cost of Direct Materials Used Budgeted Direct Labor (2 hours @ $13/hour Actual Direct Labor Hours $12 per unit 243,000 lbs 40,000 units $500,580 $26 per unit 81,500 hours $1,100,250 35,000 Actual Cost of Direct Labor Budgeted Units Budgeted Selling Price Actual Selling Price $50 $45