Accounting Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs	Standard Quantity or Hours per Unit of Output	Standard Price or Rate
Variable manufacturing overhead	0.20 hours	$6.10 per hour

The company has reported the following actual results for the product for July:

Actual output		4,200	units
Actual direct labor-hours		780	hours
Actual variable overhead rate	$	6.20	per hour

The variable overhead efficiency variance for the month is closest to: