Sam, Inc. uses a standard costing system. Data relevant for the current period include: Direct materials purchased $50,000$ lbs$.$ @ $$12$ per lb$.$ Direct materials used $50,000$ lbs$.$ Standard quantity of DM for actual production $45,000$ lbs$.$ Direct materials standard price $$13$ per lb$.$ Direct labor costs incurred $75,000$ hours @ $$12$ per hour Standard DL hours for actual production $78,000$ hours Standard direct labor cost per hour $$11$ per hour The direct materials efficiency variance is