Rostand Inc. operates a delivery service for over 70 restaurants. The corporation has a fleet of vehicles and has invested in a sophisticated, computerized communications system to coordinate its deliveries. Rostand has gathered the following actual data on last year's delivery operations: Deliveries made: 38, 200 Direct labor: 36,000 delivery hours @ $9.00 Actual variable overhead: $155, 400 Rostand employs a standard costing system. During the year, a variable overhead rate of $5.30 per hour was used. The labor standard requires 0.80 hour per delivery. Calculate the variable overhead efficiency variance. Round your answer to the nearest dollar