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 $5,300$ machine$-$hours. Budgeted and actual overhead costs for the month appear below:

Original Budget Based on $5,300$ Machine$-$Hours Actual Costs

Variable overhead costs:

Supplies $ $12,400$ $ $13,530$

Indirect labor $51,20052,640$

Fixed overhead costs:

Supervision $21,40021,040$

Utilities $7,6007,640$

Factory depreciation $8,6008,910$

Total overhead cost $ $101,200$ $ $103,760$

The company actually worked $5,390$ machine$-$hours during the month. The standard hours allowed for the actual output were $5,380$ machine$-$hours for the month. What was the overall variable overhead efficiency variance for the month?