Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine hours (MHs). The company has provided the following data for the most recent month: Budgeted level of activity Actual level of activity Standard variable manufacturing overhead rate Actual total variable manufacturing overhead 9,700 MHS 9,900 MH $ 6.30 per MH $60,390 What was the variable overhead efficiency variance for the month