S17cY Company set the following standards related to its single product: standard hours standard rate ?????? per hour variable overhead 3 hours per unit Shown below is information taken from the accounting records of S17CY Company for October: Actual direct labor hours Units produced 20,000 6,000 $328,000 ... .... Actual variable overhead cost Variable overhead spending variance $24,000 favorable ... Calculate S17cY Company's variable overhead efficiency variance for October. If the variance is favorable, place a minus sign in front of your answer (i.e., -5000). If the variance is unfavorable, simply enter your answer as a number (i.e., 5000).