Hello, if someone could help me with this that would be greatly appreciated

Juhasz Corporation makes a product with the following standards for direct labor and variable overhead: Standard Quantity Standard Price or or Hours Rate Direct labor 0.30 hours $39.00 per hour Variable overhead 0.30 hours $ 5.90 per hour In August the company produced 9,800 units using 3,050 direct labor-hours. The actual variable overhead cost was $17,080. The company applies variable overhead on the basis of direct labor-hours. The variable overhead efciency variance for August is