Bulluck Corporation makes a product with the following standard costs:

	Standard Quantity or Hours		Standard Price or Rate
Direct materials	4.40	grams	$ 1.90	per gram
Direct labor	0.40	hours	$ 20.00	per hour
Variable overhead	0.40	hours	$ 2.90	per hour

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

Actual output	3,900	units
Raw materials used in production	12,270	grams
Actual direct labor-hours	1,440	hours
Purchases of raw materials	13,000	grams
Actual price of raw materials purchased	$ 2.10	per gram
Actual direct labor rate	$ 12.30	per hour
Actual variable overhead rate	$ 3.00	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: