Pikus Corporation makes a product that has the following direct labor standards: 
In January the company's budgeted production was 3,400 units, but the actual production was 3,500 units. The company used 640 direct labor-hours to produce this output. The actual direct labor cost was $8,960.
-The labor efficiency variance for January is:
Definitions:
Britain
A country located on the island of Great Britain, part of the United Kingdom, known for its rich history, cultural influence, and political power.
France
A country in Western Europe known for its cultural influence, history, and contributions to art, philosophy, and science, as well as its role in various global affairs.
Utopian Societies
Idealistic communities or societies aiming to create a perfect social, legal, and political system, often portrayed in literature and philosophy.
Charles Fourier
A French philosopher and social theorist known for his views on cooperative communities and the organization of society based on harmonious principles.
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