Dirickson Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. 
The company has reported the following actual results for the product for July:
The labor efficiency variance for the month is closest to:
Definitions:
Union
An organization of workers formed to protect and advance their rights and interests; also refers to the act of uniting or the state of being united.
Income Tax
A tax imposed by the government directly on individuals' or entities' income.
Lincoln
The 16th President of the United States, Abraham Lincoln, who led the nation during the Civil War and is known for issuing the Emancipation Proclamation.
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