"A company manufactures one product and has a standard cost system. In April the company had the following experience:"
Direct Materials Direct Labor
Actual $/unit of input (lbs. & hrs.) $18 $18
Standard price/unit of input $24 $20
Standard inputs allowed per unit of output 10 4
Actual units of input 190000 78000
Actual units of output 20000 20000
The direct materials efficiency variance for April is