S17CY Company set the following standards related to its single product: standard hours standard rate variable overhead 3 hours per unit ?????? per hour Shown below is information taken from the accounting records of S17cY Company for October: Actual direct labor hours 25, 000 Units produced ....... 8, 000 Actual variable overhead cost $447, 000 Variable overhead spending variance ... $18,000 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)