Rainy Company established the following standards with respect to one of its products: Std Qty. Direct materials (pounds) Direct labor (hours) Variable overhead [applied using machine hours (MH)] 2.0 1.0 0.5 Std price (rate) $8.00 $20.00 $4.00 Std, cost $16.00 $20.00 $2.00 $38.00 Actual results for the past quarter were as follows (there was no beginning direct materials inventory): Units produced Direct materials purchased (pounds) Direct materials purchased (dollars) Direct materials used (pounds) Direct labor hours incurred Direct labor cost Variable overhead costs Machine hours (MH) incurred 800 1,800 $13,860 1,640 810 $17,010 $1,634 380 Calculate the variable overhead quantity (efficiency) variance for the quarter