Dirickson Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours Standard Quantity or Hours per Unit Standard Price or Inputs Direct materials Direct labor Variable manufacturing overhead of output 7.6 ounces 0.10 hours 0.10 hours Rate 9.40 per ounce $18.00 per hour s 5.30 per hour The company has reported the following actual results for the product for July: 7,600 units 63,000 ounces Actual output Raw materials purchased Actual cost of raw materials purchased Raw materials used in productiorn Actual direct labor-hours Actual direct labor cost Actual variable overhead cost $541,800 57,750 ounces 820 hours s 16,072 $ 4.592 The variable overhead efficiency variance for the month is closest to