The following information for the past year is available from Gas Company, a company that uses machine hours to apply standard factory overhead cost to outputs:

Actual total factory overhead cost incurred	$ 24,000
Actual fixed overhead cost incurred	$ 10,000
Budgeted fixed overhead cost	$ 11,000
Actual machine hours	5,000
Standard machine hours allowed for the units manufactured	4,800
Denominator volume—machine hours	5,500
Standard variable overhead rate per machine hour	$ 3.00

Find the variable factory overhead efficiency variance.