Windsor Corp. purchased 3,100 pounds of flour in preparation for making its biscuit mix. Every package of mix is expected to use 5 pounds of flour, with flour budgeted at $0.55 per pound. The production department used 2,855 pounds of the flour in producing 555 packages of biscuit mix. If the purchasing department paid $1,860.00 for the initial flour purchase, what was Windsor's DM efficiency variance? (Round answer to 2 decimal places, e.g. 15.25.) DM efficiency variance $