Bulluck Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate
Direct materials		5.30	grams	$	2.80	per gram
Direct labor		0.40	hours	$	29.00	per hour
Variable overhead		0.40	hours	$	3.80	per hour

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

Actual output		4,800	units
Raw materials used in production		13,170	grams
Actual direct labor-hours		1,700	hours
Purchases of raw materials		13,900	grams
Actual price of raw materials purchased	$	3.00	per gram
Actual direct labor rate	$	13.20	per hour
Actual variable overhead rate	$	3.90	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: