Majer Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		6.6	ounces	$	2.00	per ounce	$	13.20
Direct labor		0.6	hours	$	17.00	per hour	$	10.20
Variable overhead		0.6	hours	$	2.00	per hour	$	1.20

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

Originally budgeted output		5,600	units
Actual output		8,400	units
Raw materials used in production		30,700	ounces
Actual direct labor-hours		1,970	hours
Purchases of raw materials		33,100	ounces
Actual price of raw materials	$	82.90	per ounce
Actual direct labor rate	$	92.40	per hour
Actual variable overhead rate	$	4.70	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: