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	$7.40 per ounce	$22.20
Direct labor	0.9 hours	$15.00 per hour	$13.50
Variable overhead	0.9 hours	$5.00 per hour	$4.50

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

Originally budgeted output	4,440	units
Actual output	4,240	units
Raw materials used in production	13,100	ounces
Actual direct labor-hours	4,196	hours
Purchases of raw materials	14,820	ounces
Actual price of raw materials	$7.20	per ounce
Actual direct labor rate	$18.70	per hour
Actual variable overhead rate	$5.10	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: