Bulluck Corporation makes a product with the following standard costs:

Standard Quantity or Hours Standard Price or Rate Direct materials5.50 grams$3.00 per gram Direct labor0.60 hours$31.00 per hour Variable overhead0.60 hours$4.00 per hour

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

Actual output5,000 units Raw materials used in production13,370 grams Actual direct labor-hours2,780 hours Purchases of raw materials14,100 grams Actual price of raw materials purchased$3.20 per gram Actual direct labor rate$13.40 per hour Actual variable overhead rate$4.10 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: