Raven applies overhead based on direct labor hours. The variable overhead standard is 10.0 hours at $19.0 per hour. During July, Raven spent $716,700 for variable overhead. 37,380 labor hours were used to produce 3,800 units. What is the variable overhead efficiency variance?

Raven applies overhead based on direct labor hours. The variable overhead standard is 10.0 hours at $19.0 per hour. During July, Raven spent $716,700 for variable overhead. 37,380 labor hours were used to produce 3,800 units. What is the variable overhead efficiency variance?