The Maxwell Corporation has a standard costing system in which variable manufacturing overhead is assigned to production on the basis of standard machine-hours. The following data are available for July:

Actual variable manufacturing overhead cost incurred: $22,840

Actual machine-hours worked: 1,700 hours

Variable overhead rate variance: $3,570 Unfavorable

Total variable overhead spending variance: $4,840 Unfavorable

The variable overhead efficiency variance for July is:

$1,270 Unfavorable

$1,270 Favorable

$8,410 Favorable

$8,410 Unfavorable