Variable Overhead Variances, Service Company

Rostand Inc. operates a delivery service for over 70 restaurants. The corporation has a fleet of vehicles and has invested in a sophisticated, computerized communications system to coordinate its deliveries. Rostand has gathered the following actual data on last year's delivery operations:

Deliveries made:	39,800
Direct labor:	31,000 delivery hours @ $9.00
Actual variable overhead:	$156,300

Rostand employs a standard costing system. During the year, a variable overhead rate of $5.20 per hour was used. The labor standard requires 0.80 hour per delivery.

Required:

Calculate the variable overhead efficiency variance. Round your answer to the nearest dollar.

Please show all steps.