Assume the following:

The variable portion of the predetermined overhead rate is $$2\mathrm{.}40$ per direct labor$-$hour.

The standard labor$-$hours allowed per unit of finished goods is $3$ hours.

The actual quantity of labor hours worked during the period was $44,000$ hours.

The total actual variable manufacturing overhead cost for the period was $$63,000.$

The company produced $15,000$ units of finished goods during the period.

What is the variable overhead efficiency variance?