Walmart corporation uses a standard costing system in which variable manufacturing overhead is assigned to production on the basis of the number of machine hours. The following data pertain to one months operations:

-Variable manufacturing overhead cost incurred: $74200

-Total variable overhead variance 5000 favorable

-standard machine hours allowed for actual production: 3600

-actual machine hours incurred: 3833

Q: What is walmart varaibale overhead efficency variance?