Z Co. developed standard costs for direct material and direct labor. In 2019, AII estimated the following standard costs for one of their major products A. (containers)

Budgeted quantity Budgeted price

Direct materials 0.80 pounds $60 per pound

Direct labor 0.10 hours $20 per hour

During September, Z Co. produced and sold 15,000 containers using 25,000 pounds of direct materials at an average cost per pound of $64 and 12,000 direct manufacturing labor-hours at an average wage of $21.56 per hour.

The direct manufacturing labor efficiency variance during September is