Bulluck Corporation makes a product with the following standard costs:

$\backslash$table$[[,\backslash$table$[[$Standard Quantity$],[$or Hours$]],\backslash$table$[[$Standard Price or$],[$Rate$]]],[$Direct materials,$3\mathrm{.}70$ grams,$$1\mathrm{.}20$ per gram$],[$Direct labor,$0\mathrm{.}90$ hours,$$13\mathrm{.}00$ per hour$],[$Variable overhead,$0\mathrm{.}90$ hours,$$2\mathrm{.}20$ per hour$]]$

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

$\backslash$table$[[$Actual output,$3,200$ units$],[$Raw materials used in production,$11,570$ grams$],[$Actual direct labor$-$hours,$2,600$ hours$],[$Purchases of raw materials,$12,300$ grams$],[$Actual price of raw materials purchased,$$1\mathrm{.}40$ per gram$],[$Actual direct labor rate,$$11\mathrm{.}60$ per hour$],[$Actual variable overhead rate,$$2\mathrm{.}30$ 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:

Multiple Choice

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