Handerson Corporation makes a product with the following standard costs:

$\backslash$table$[[,\backslash$table$[[$Standard Quantity$],[$or Hours$]],\backslash$table$[[$Standard Price or$],[$Rate$]]],[$Direct materials,$8\mathrm{.}5$ kilos,$$6\mathrm{.}00$ per kilo$],[$Direct labor,$0\mathrm{.}4$ hours,$$20\mathrm{.}00$ per hour$],[$Variable overhead,$0\mathrm{.}4$ hours,$$6\mathrm{.}00$ per hour$]]$

The company reported the following results concerning this product in August.

$\backslash$table$[[$Actual output,$3,200$ units$],[$Raw materials used in production,$29,030$ kilos$],[$Purchases of raw materials,$31,600$ kilos$],[$Actual direct labor$-$hours,$1,160$ hours$],[$Actual cost of raw materials purchases,$$195,920$

The variable overhead efficiency variance for August is: