Michael Corporation manufactures railroad​ cars, which is its only product. The standards for railroad cars are as​ follows:
Standard labor hours per car
20
Standard labor cost per direct labor hour
​$15.00
During the month of​ March, the company produced 1300 railroad cars. Related production data for the month​ follows:
Actual direct labor hours
​50,000
Actual direct labor total cost
​$720,000
What is the direct labor efficiency variance for the​ month?