Assume the following:

• The variable portion of the predetermined overhead rate is $1.40 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?