Sunland's Style manufactures dining room tables for both home and restaurant locations. Charles Joseph, the company's controller, developed the following standard costs for each 5-foot table. Ms. Joseph developed these standards based on the company manufacturing 1,280 tables per month. Standard Price Standard Quantity Standard Cost Direct materials $50.00 per linear foot 5.00 linear feet $250.00 Direct labor 18.50 per DLH 12.00 DLH 222.00 Variable overhead 16.20 per DLH 12.00 DLH 194.40 Fixed overhead 28.60 per DLH 12.00 DLH 343.20 Total standard cost per table $1,009.60 The company actually manufactured 1,180 tables during the month. 5,980 linear feet of direct materials were purchased during the month at a total cost of $258,336. . 5,480 linear feet of direct materials were used to manufacture the tables. . 14,480 direct labor hours were worked at a total cost of $242,640. Actual variable overhead was $245,400. Actual fixed overhead was $411,300. Calculate the variable overhead efficiency variance for the month. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Variable overhead efficiency variance