Question 6

R Inc. has provided the following information.

Budgeted production: 7000 units

Actual production: 7413 units

Standards
Direct materials	10 lbs per unit	$2.95 per lb
Direct labor	2 hours per unit	$24 per hour
Variable overhead	2 hours per unit	$18 per hour

Actual results
Direct materials purchased	75045 lbs	$203483
Direct materials used	75035 lbs
Direct labor	15586 hours	$341701
Variable overhead		$295741

Compute the variable overhead efficiency variance. Round ONLY your final answer to dollars and enter either as a positive number for a favorable variance or negative if unfavorable. Do NOT round intermediate calculations.