Majer Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		6.5	ounces	$	2.00	per ounce	$	13.00
Direct labor		1.1	hours	$	15.00	per hour	$	16.50
Variable overhead		1.1	hours	$	2.00	per hour	$	2.20

The company reported the following results concerning this product in February.

Originally budgeted output		4,300	units
Actual output		5,600	units
Raw materials used in production		30,800	ounces
Actual direct labor-hours		2,140	hours
Purchases of raw materials		33,200	ounces
Actual price of raw materials	$	127.10	per ounce
Actual direct labor rate	$	117.60	per hour
Actual variable overhead rate	$	6.40	per hour

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The variable overhead efficiency variance for February is: