Majer Corporation makes a product with the following standard costs: Standard Quantity or Hours Direct materials Direct labor Variable overhead 6.5 ounces 0.8 hours 0.8 hours Standard Price or Rate $ 2.00 per ounce $ 18.00 per hour $ 2.00 per hour MThe company reported the following results concerning this product in February. Originally budgeted output Actual output Raw materials used in production Actual direct labor-hours Purchases of raw materials Actual price of raw materials Actual direct labor rate 4,600 units 5,300 units 30,500 ounces 2,110 hours 34,400 ounces $97.10 per ounce Standard Cost Per Unit $ 13.00 $ 14.40 $ 1.60 Actual variable overhead rate $ 87.60 per hour $ 6.10 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