Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per-unit standard costs for direct materials and direct labor for its single product are as follows:

Materials:	(7 kilograms $10 per kilogram)	$	70
Labor:	(3 hours $22 per hour)	$	66

All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July:

In-process beginning inventory		none
In-process ending inventory90% complete as to labor		900	units
Units completed during the month		7,740	units
Budgeted output		8,600	units
Purchases of materials, in kilograms (AQ)		33,000
Total actual labor costs incurred	$	526,000
Direct labor hours worked (AQ)		22,000	hours
Materials purchase-price variance	$	2,900	unfavorable
Increase in materials inventory in July		1,300	kilograms
Beginning inventory of materials		0	kg.

The direct labor efficiency variance for July, to the nearest dollar, was: