Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance. 
Definitions:
Mental Health
Refers to the cognitive, behavioral, and emotional well-being of an individual; it's about how people think, feel, and behave, and is fundamental to overall health.
Equity Theory
A theory of motivation that suggests individuals are motivated to achieve fairness in their relationships and to rectify situations where fairness is not perceived.
Social Processes
The dynamic patterns of interaction and change in society, involving the establishment, organization, and transformation of social relationships.
Energy Recovery
The process of capturing energy that would otherwise be wasted, often by converting it into electricity or useful heat.
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