Carla Vista Manufacturing produces gourmet blackberry preserves. Carla Vista based its current year budget on a production level of 540900 jars of preserves using hour direct labor time for each jar (which includes hand-sorting and trimming the berries). Total budgeted variable overhead for the year was $1243800. During the year, Carla Vista used 280900 direct labor hours to produce 550600 jars of blackberry preserves. Actual variable overhead for the year was $1248700. What is Carla Vistas variable overhead efficiency variance?

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