The Maso Company has two departments in which it produces ball bearings. In the molding department, the standard labor cost for each batch is 4 hours...

The Maso Company has two departments in which it produces ball bearings. In the molding department, the standard labor cost for each batch is 4 hours at $5.82 per hour. In producing 114 batches, the actual labor cost amounted to $990 for 173 hours. The labor efficiency variance would be