Buckler Company manufactures desks with vinyl tops. In 2004, a production run cost of 1000 desktops for the vinyl used by Model S desktop is $27.00 based on 12 square feet of vinyl at a cost of $2.25 per square foot. A production run of 1,000 desks in 2003 resulted in the use of 12,600 square feet of vinyl at a cost of $2.00 per square foot, a total cost of $25,200.

What is the variance in material efficiency resulting from the previous production run?