Majer Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.2 ounces 0.6 hours 0.6 hours Standard Price or Rate $ 5.00 per ounce $ 11.00 per hour $ 5.00 per hour Standard Cost Per Unit 31.00 6.60 3.00 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 5,500 units 5,600 units 33,000 ounces 2,020 hours 35,400 ounces 7.10 per ounce 2.40 per hour 5.20 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