A manufacturing company has a standard costing system based on machine hours MH's as the measure of activity . Data from the company's flexible budget for manufacturing overhead are given below:

Budgeted/denominator level of activity	3,700	MHs
Overhead costs at the denominator activity level:
Variable overhead cost	$28,490
Fixed overhead cost	$47,545

The following data pertain to operations for the most recent period:

Actual Hours	3,900	MHs
Standard hours allowed for the actual output	3,850	MHs
Actual total variable overhead cost	$29,445
Actual total fixed overhead cost	$47,995

What was the variable overhead efficiency variance for the period to the nearest dollar?