ABC Company has set the following variable overhead standards for its single product:  standard hours standard rate variable overhead 6 hours per unit $8.25 per hour During June, 4,400 units of this product were produced using 28,400 direct labor hours and incurring a total of $245,000 in variable manufacturing overhead cost. Calculate the variable overhead efficiency variance for June. If the variance is favorable, place a minus sign in front of your answer (i.e., -5000). If the variance is unfavorable, enter your answer as a number (i.e., 5000).