Augusta Sports manufactures baseball caps. The company uses standards to control costs. The labor standards for one baseball cap are as follows:

$\backslash$table$[[$Standard Hours,$\backslash$table$[[$Standard Rate$],[$per Hour$]]],[15$ minutes,$$15$ per hour$]]$

The budgeted variable overhead rate is $$5$ per direct labor hour. During the current month, the company incurred $$21,987$ in variable manufacturing overhead costs. During the current month, $4,923$ direct labor hours were needed to manufacture $19,475$ baseball caps. Direct labor costs totaled $$102,000$ for the month.

Compute the variable overhead efficiency variance.

Enter a favorable variance as a positive number. Enter an unfavorable variance as a negative number.