Augusta Sports manufactures baseball caps The company uses standards to control costs. The labor standards for one baseball cap are as follows? The budected variable overhead rate is $5 per direct bbor hour, During the cortent month, the company incuried $23,398 in Direct labor costs totaled $102.000 for the aionth. Compute the variable overhead efficiency variance. Enter a favorable variance as a pocitive number. Fnter an uni avorable variance as a necative number