uhasz Corporation makes a product with the following standards for direct labor and variable overhead:

Standard Quantity or Hours Standard Price or Rate

Direct labor $0\mathrm{.}50$ hours $$21\mathrm{.}00$ per hour

Variable overhead $0\mathrm{.}50$ hours $ $4\mathrm{.}10$ per hour

In August the company produced $8,000$ units using $4,190$ direct labor$-$hours. The actual variable overhead cost was $$15,922.$ The company applies variable overhead on the basis of direct labor$-$hours.

The variable overhead efficiency variance for August is: