Oddo Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	3.0 ounces	$7.50 per ounce	$22.50
Direct labor	0.7 hours	$20.00 per hour	$14.00
Variable overhead	0.7 hours	$7.00 per hour	$4.90

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

Originally budgeted output	4,450	units
Actual output	4,250	units
Raw materials used in production	13,200	ounces
Actual direct labor-hours	3,425	hours
Purchases of raw materials	14,930	ounces
Actual price of raw materials	$7.30	per ounce
Actual direct labor rate	$18.80	per hour
Actual variable overhead rate	$7.10	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 December is: