Lucky Company's direct labor information for the month of February is as follows: Actual direct labor hours worked (AQ) Standard direct labor hours allowed (SQ) Total payroll for direct labor Direct labor efficiency variance The direct labor rate variance for February was: 74,880 78,000 $ 936,000 $ 35,880 Megan, Incorporated uses the following standard costs per unit for one of its products: Direct labor (2.0 hours $5.00 per hour) $10.00; overhead (2.0 hours $2.50 per hour) $5.00. The flexible budget for overhead is $150,000 plus $1.00 per direct labor hour (DLH). Actual data for the past month show total overhead costs of $228,000, total fixed overhead of $130,000, 82,000 hours worked, and 50,000 units produced. The variable overhead spending variance for the past month for Megan, Incorporated was: d The following information is available from the Terry Company: Actual total factory overhead cost incurred Actual fixed overhead cost incurred Budgeted fixed overhead expenses Actual direct labor hours (DLH) worked Standard DLHS for this period's production (output) Standard variable overhead rate per DLH Standard fixed overhead rate per DLH $ 28,000 $ 12,100 $ 12,000 5,900 5,100 $ 3.00 $2.50 What was the variable overhead efficiency variance for the period?