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 unit of output 3.60 DLHs Standard variable overhead rate $ 10.95 per DLH The following data pertain to operations for the last month: Actual direct labor-hours 8,900 DLHs Actual total variable manufacturing overhead cost $ 95,820 Actual output 2,300 units What is the variable overhead efficiency variance for the month?