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Majer Corporbtion makes a product with the following standard costs: MThe company reported the following results concerning this product in February. table [ [

Majer Corporbtion makes a product with the following standard costs:
MThe company reported the following results concerning this product in February.
\table[[Originally budgeted output,5,200 units],[Actual output,5,900 units],[Raw materials used in production,33,300 ounces],[Actual direct labor-hours,2,050 hours],[Purchases of raw materials,33,800 ounces],[Actual price of raw materials,$37.10 per ounce],[Actual direct labor rate,$27.60 per hour],[Actual variable overhead rate,$5.50 per hour]]
The variable overhead efficiency varlance for February is:
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