Windy Company established the following standards with respect to one of its products: Std Qty. 4.0 1.0 Direct materials (pounds) Direct labor (hours) Variable overhead [applied using machine hours (MH) Std price (rate) $5.00 $12.00 $2.00 Std. cost $20.00 $12.00 $3.00 1.5 $35.00 Actual results for the past quarter were as follows (there was no beginning direct materials inventory): Units produced Direct materials purchased (pounds) Direct materials purchased (dollars) Direct materials used (pounds) Direct labor hours incurred Direct labor cost Variable overhead costs Machine hours (MH) incurred 600 2,800 $13,440 2,450 580 $7,076 $2,024 920 Calculate the direct labor quantity (efficiency) variance for the quarter