Pace Company has the following standards related to variable overhead for its single product: standard hours standard rate variable overhead 3 hours per unit $12.64 per hour During May, Pace Company paid its direct labor workers $644,000 and incurred variable overhead cost totaling $520,000. 14,000 units were produced during May and the direct labor workers were paid a rate of $16.10 per hour. Calculate the variable overhead efficiency variance for May. If the variance is favorable, place a minus sign in front of your answer (i.e., -5000). If the variance is unfavorable, enter your answer as a number (i.e., 5000).