The following information relate to manufacturing process of a company : Number of employees 200 Weekly hours worked 40 Standard wages rate 50 paise per hour Standard output 250 units per hour During the first week of Fe

The following information relate to manufacturing process of a company : Number of employees 200 Weekly hours worked 40 Standard wages rate 50 paise per hour Standard output 250 units per hour During the first week of February 2016, four employees were paid at 45 paise per hour and two employees at 55 paise per hour, the rest of the employees were paid at standard rate. Idle time is one hour per employee. Actual output was 10,250 units. Labour efficiency variance will be :