Majer Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		6.3	ounces	$	2.00	per ounce	$	12.60
Direct labor		0.5	hours	$	10.00	per hour	$	5.00
Variable overhead		0.5	hours	$	4.00	per hour	$	2.00

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

Originally budgeted output		4,900	units
Actual output		5,000	units
Raw materials used in production		30,000	ounces
Actual direct labor-hours		1,900	hours
Purchases of raw materials		32,400	ounces
Actual price of raw materials	$	12.90	per ounce
Actual direct labor rate	$	22.40	per hour
Actual variable overhead rate	$	4.00	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: