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Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 4.9 grams $3.00 per gram $14.70 Direct labor 0.6 hours $16.00

Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit
Direct materials 4.9 grams $3.00 per gram $14.70
Direct labor 0.6 hours $16.00 per hour $9.60
Variable overhead 0.6 hours $3.00 per hour $1.80

The company reported the following results concerning this product in November.

Originally budgeted output 8,500 units
Actual output 8,600 units
Raw materials used in production 44,690 grams
Purchases of raw materials 47,180 grams
Actual direct labor-hours 7,750 hours
Actual cost of raw materials purchases $132,320
Actual direct labor cost $125,013
Actual variable overhead cost $21,786

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The variable overhead efficiency variance for November is:???

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