Juhasz Corporation makes a product with the following standards for direct labor and variable overhead:

	Standard Quantity or Hours			Standard Price or Rate
Direct labor		0.40	hours	$	40.00	per hour
Variable overhead		0.40	hours	$	6.00	per hour

In August the company produced 9,900 units using 4,110 direct labor-hours. The actual variable overhead cost was $23,427. The company applies variable overhead on the basis of direct labor-hours.

The variable overhead efficiency variance for August is: