Tilden Company has established the following standards for one unit of its single product: standard hours standard rate direct labor 1.6 hours $14.00 per hour variable overhead 1.6 hours ???? per hour Shown below is information taken from Tilden Company's accounting records for October: direct labor efficiency variance ....... $41,440 unfavorable actual direct labor hours .............. 35,000 hours actual direct labor cost ............... $448,000 actual variable overhead cost .......... $296,000 variable overhead spending variance .... $19,000 favorable Calculate the variable overhead efficiency variance for October.