Ingredient $A12H$ is a material used to make Calvin Corporation's major product. The standard cost of Ingredient $A12H$ is $$31\mathrm{.}00$ per

ounce and the standard quantity is $3\mathrm{.}8$ ounces per unit of output. Data concerning the compound for October appear below:

The material was purchased on account and Calvin Corporation uses a standard costing system.

The Materials Efficiency Variance for October would be recorded as a: