Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct

labor$-$hours and its standard cost card per unit is as follows:

The company also established the following cost formulas for its selling expenses:

The planning budget for March was based on producing and selling $28,000$ units. However, during March the company

actually produced and sold $34,000$ units and incurred the following costs:

a$.$ Purchased $180,000$ pounds of raw materials at a cost of $$8\mathrm{.}50$ per pound. All of this material was used in production.

b$.$ Direct$-$laborers worked $69,000$ hours at a rate of $$15\mathrm{.}00$ per hour.

c$.$ Total variable manufacturing overhead for the month was $$565,110.$

d$.$ Total advertising, sales salaries and commissions, and shipping expenses were $$345,000,$$$525,000,$ and $$255,000,$

respectively.

Foundational $9-10($Algo$)$

What is the variable overhead efficiency variance for March?