Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period. 
Definitions:
Auditory Nerves
The cranial nerves that transmit sound information from the inner ear to the brain.
Hearing Loss
A partial or total inability to hear sounds in one or both ears, which can be temporary or permanent, and vary in severity.
Sun Worship
The veneration of the sun or a representation of the sun as a deity, common in several ancient religions.
Ultraviolet Rays
A form of electromagnetic radiation with a wavelength shorter than visible light, known for its use in sterilization and its harmful effects on skin.
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