Vulcan Supplements makes fuel additives for use in motor racing and uses a standard costing system to monitor both sales and production costs to evaluate performance. The budgeted and actual prime cost data for the past month when 50,000 litres were produced is shown below: Standard prime costs: Standard Material Input cost per unit 0.2 litres $3.50 per litres $ 0.70 Standard labour costs 0.05 hour $48.00 per hour $ 2.40 Total standard product cost per unit $ 3.10 Actual costs: Units produced this period: 50,000 litres Direct material purchased: 20,000 Total cost: $ 72,000 Direct material used in production: 10,200 Cost per litre: $3.60 Direct labour hours and total cost: 2,375 Total cost: S 114,570 Required: Calculate the Direct Labour Efficiency Variance