Bulluck Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate
Direct materials		3.5	grams	$	1.00	per gram
Direct labor		0.7	hours	$	11.00	per hour
Variable overhead		0.7	hours	$	2.00	per hour

The company reported the following results concerning this product in July.

Actual output		3,000	units
Raw materials used in production		11,370	grams
Actual direct labor-hours		1,910	hours
Purchases of raw materials		12,100	grams
Actual price of raw materials purchased	$	1.20	per gram
Actual direct labor rate	$	11.40	per hour
Actual variable overhead rate	$	2.10	per hour

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The variable overhead efficiency variance for July is: