Fluegge Incorporated 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. InputsStandard Quantity or Hours per Unit of OutputStandard Price or RateDirect materials$5\mathrm{.}7$liters$ $5\mathrm{.}40$per literDirect labor$0\mathrm{.}70$hours$ $20\mathrm{.}60$per hourVariable manufacturing overhead$0\mathrm{.}70$hours$ $5\mathrm{.}50$per hour The company has reported the following actual results for the product for December: Actual output$4,100$unitsRaw materials purchased$25,100$litersActual price of raw materials$ $4\mathrm{.}80$per literActual cost of raw materials purchased$ $120,480$ Raw materials used in production$23,360$litersActual direct labor$-$hours$2,700$hoursActual direct labor rate$ $21\mathrm{.}20$per hourActual direct labor cost$ $57,240$ Actual variable overhead rate$ $5\mathrm{.}90$per hourActual variable overhead cost$ $15,930$ The variable overhead efficiency variance for the month is closest to: