6 ABC Company began operations on September 1, 2022. For its first month of operations, ABC Company set the following standards for each unit of its single product: direct materials direct labor variable overhead standard quantity/hours 4 pounds 9 hours 9 hours standard price/rate $6.25 per pound $15.00 per hour $11.30 per hour ABC Company reported the following information for September: 1. 28,000 pounds of direct materials were purchased at a cost of $7.10 per pound. 2. 56,000 direct labor hours were worked at a total cost of $825,440. 3. The variable overhead cost for the month totaled $620,000. 4. 5,800 units were produced. 5. At September 30, ABC Company had 3,400 pounds of direct materials on hand. Calculate the variable overhead efficiency variance for September. If the variance is favorable, place a minus sign in front of your answer (i.e., -5000). If the variance is unfavorable, simply enter your answer as a number (i.e., 5000)