Oddo Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	4.0 ounces	$8.30 per ounce	$33.20
Direct labor	0.7 hours	$22.00 per hour	$15.40
Variable overhead	0.7 hours	$9.00 per hour	$6.30

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

Originally budgeted output	4,530	units
Actual output	4,330	units
Raw materials used in production	17,620	ounces
Actual direct labor-hours	3,331	hours
Purchases of raw materials	19,430	ounces
Actual price of raw materials	$8.10	per ounce
Actual direct labor rate	$19.60	per hour
Actual variable overhead rate	$9.10	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:

rev: 11_18_2015_QC_CS-32747, 02_18_2016_QC_CS-42551