The data below is given for a manufacturer:

Standard variable overhead rate	$27 per machine hour
Standard quantity of machine hours	2.3 hours per unit of output
Budgeted fixed overhead	$270,000
Budgeted output	15,000 units

Actual results are as follows:

Actual output	13,500 units
Actual variable overhead	$757,350
Actual fixed overhead	$274,500
Actual machine time	29,700 machine hours

What is the variable overhead efficiency variance?