A company uses a standard costing system. The production budget for Year 1 was based on 200,000 units of output. Each unit requires two standard hours of manufacturing labor for completion. Total overhead was budgeted at $900,000 for the year, and the budgeted fixed overhead rate was $.75 per hour. Both varialbe and fixed overheads are allocated to the product based on direct manufacturing labor hours. The actual data for Year 1 are as follows:

Actual production in units: 198,000

Actual direct manufacturing labor hours: 425,000

Actual variable overhead: $352,000

Actual fixed overhead: $575,000

What is the amount of unfavorable variable overhead efficiency variance?