Bressman Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs	Standard Quantity or Hours per Unit of Output	Standard Price or Rate
Variable manufacturing overhead	0.20 hours	$6.70 per hour

The company has reported the following actual results for the product for May:

Actual output		9,300	units
Actual direct labor-hours		1,820	hours
Actual variable overhead cost	$	12,558

The variable overhead efficiency variance for the month is closest to: