The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output.. 5.6 hours

Standard variable overhead rate. $19.15 per hour

The following data pertain to operations concerning the product for the last month:

Actual hours .. 5,100 hours

Actual total variable overhead cost $99,195

Actual output. 1,100 units

What is the variable overhead efficiency variance for the month?