Juhasz Corporation makes a product with the following standards for direct labor and variable overhead: Standard Quantity Standard Price or or Hours 0.40 hours 0.40 hours Rate Direct labor Variable overhead $34.00 per hour 5.40 per hour In August the company produced 9,300 units using 3,850 direct labor-hours. The actual variable overhead cost was $19,635. The company applies variable overhead on the basis of direct labor-hours The variable overhead efficiency variance for August is