Admac Technologies has a standard variable overhead rate of $5.20 per machine hour, and each unit produced has a standard time allowed of 3.20 hours. The company's static budget was based on 46,000 units. Actual results for the year follow. Actual units produced: 43,000 Actual machine hours worked: 130,000 Actual variable overhead incurred: $650,000 Admacs variable-overhead efficiency variance is: