Majer Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		6.2	ounces	$	3.00	per ounce	$	18.60
Direct labor		0.8	hours	$	13.00	per hour	$	10.40
Variable overhead		0.8	hours	$	3.00	per hour	$	2.40

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

Originally budgeted output		5,300	units
Actual output		5,800	units
Raw materials used in production		33,200	ounces
Actual direct labor-hours		2,040	hours
Purchases of raw materials		35,600	ounces
Actual price of raw materials	$	27.10	per ounce
Actual direct labor rate	$	17.60	per hour
Actual variable overhead rate	$	5.40	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: