Ivanhoe Industries uses a standard cost system. Ivanhoe has established the following standards for one unit of product: standard abor of 0.30 hour and standard wage rate of $13 per hour. During January, Ivanhoe used 6,500 hours of direct labor and paid $90,000 in wages in producing 20,200 units. Calculate the direct labor efficiency variance and indicate whether the variance is favorable or unfavorable. Direct labor efficiency variance