Fletcher Company collected the following data regarding production of one of its products. Compute the variable overhead efficiency variance. Direct labor standard (2 hours @ $12.90/hour) $ 25.80 per finished unit Actual direct labor hours 85,500 hours Budgeted units 45,000 units Actual finished units produced 42,000 units Standard variable OH rate (2 hours @ $17.00/hour) $ 34.00 per finished unit Standard fixed OH rate ($373,500/45,000 units) $ 8.30 per unit Actual cost of variable overhead costs incurred $ 1,421,000 Actual cost of fixed overhead costs incurred $ 376,000