Megan, Inc. uses the following standard costs per unit for one of its products: Direct labor (2.0 hrs. @ $5.00/hr.) = $10.00; overhead (2.0 hrs. @ $2.50/hr.) = $5.00. The flexible budget for overhead is $192,000 plus $1.00 per direct labor hour (DLH). Actual data for the past month show total overhead costs of $220,000, total fixed overhead of $118,000, 76,000 hours worked, and 34,000 units produced.

Thevariable factory overhead efficiency variancefor Megan, Inc. for the past month, to the nearest whole dollar, was: