Wadding Corporation applies manufacturing overhead to products on the basis of standard machine-hours. For the most recent month, the company based its budget on 4,000 machine-hours. Budgeted and actual overhead costs for the month appear below Original Budget Based on 4,000 Machine-Hours Actual Costs Variable overhead c osts: Supplies Indirect labor $11,200 32,000 $12,230 32,200 Fixed overhead costs: upervision Utilities Factory depreciation 20,100 6,300 7,300 $76,900 19,740 6,210 7,610 $77,990 Total overhead cost The company actually worked 4,320 machine-hours during the month. The standard hours allowed for the actual output were 4,310 machine-hours for the month. What was the overall variable overhead efficiency variance for the month