A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours. Standard hours per 5.40DLHS unit of output Standard variable $ 11.67per DIH overhead rate The following data pertain to operations for the last month Actual direct labor 8900DLHS hours Actual total variable 95,880 manufacturing overhead cost Actual output 1500units What is the variable overhead efficiency variance for the month