1. Hermansen Corporation manufactures large commercial doors for warehouses and other facilities. In the latest month, the company has budgeted for the production of 5,100 doors. 
2. 
   
3. Actual production was 5,400 doors. 
4. 
   
5. According to the standards, 3.8 machine-hours are required for each door. 
6. 
   
7. The actual machine hour for the month was 20,880 machine hours. 
8. 
   
9. The standard consumable cost is $7.90 per machine hour. 
10. 
    
11. The actual supply cost for the month was $152,063. 
12. 
    
13. The cost of consumables is one element of the variable production load.

Calculate the Variable overall efficiency variance for consumables cost.