Majer Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.6 ounces 0.9 hours 0.9 hours Standard Price or Rate $2.00 per ounce $ 17.00 per hour $ 2.00 per hour The 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 Actual variable overhead rate 4,500 units 5,400 units 30,600 ounces 2,120 hours 34,500 ounces $ 107.10 per ounce $97.60 per hour) $ 6.20 per hour Standard Cost Per Unit $ 13.20 $ 15.30 $ 1.80 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: