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,$5\mathrm{.}10$ grams,$$2\mathrm{.}60$ per gram$],[,\mathrm{.}60$ hours,$$3\mathrm{.}60$ per hour$]]$

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

Actual output

Raw materials used in production

Actual direct labor$-$hours

Purchases of raw materials

Actual price of raw materials purchased

Actual direct labor rate

Actual variable overhead rate

$4,600$ units

$12,970$ grams

$2,500$ hours

$13,700$ grams

$$2\mathrm{.}80$ per gram

$$13\mathrm{.}00$ per hour

$$3\mathrm{.}70$ per hour

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

The variable overhead efficiency variance for July is:

Multiple Choice