Grubber Candy Corporation has developed standards for the production of its new chocolate, Choco. The variable cost standards below relate to each 10 gallon batch of Choco Miik chocolate 2 pounda $0.85 per pound) Direct labor (1.25 hours S12.00 per hour) Variable overhead 1.25 houra $44.00 per hour) Standard Cost Per Batch S 1.70 $15.00 $55.00 Variable manufacturing overhead at Grubber is applied based on direct labor-hours. The actual results for last month were as follows: Number of batches produced Direct labor-hours incurred Pounds of chocolate purchased Pounds of chocolate used in production Cost of chocolate purchased Direct labor cost Variable ranufacturing overhead cost $205, 700 3,800 4, 510 9, 000 7,880 $ 7,200 53,218 What is Choco's variable overhead efficiency variance