The following information relates to Steele$$ Manufacturing's overhead costs for the$$ month:

Static budget variable overhead

$ $35$ comma $900$

Static budget fixed overhead

$ $15$ comma $400$

Static budget direct labor hours

$15$ comma $080$

hours

Static budget number of units

$5$ comma $200$

units

Steele allocates variable manufacturing overhead to production based on standard direct labor hours.$$

Steele reported the following actual results for last$$ month: actual variable$$ overhead, $ $35$ comma $400$

$$;

actual fixed$$ overhead, $ $15$ comma $200$

$$;

actual production of $5$ comma $100$

units at $2\mathrm{.}5$

direct labor hours per unit. The standard direct labor time is $2\mathrm{.}9$

direct labor hours per unit.

Compute the variable overhead efficiency variance.$($Round the answer to the nearest$$ dollar.$)$