Majer Corporation makes a product with the following standard costs:

Standard Quantity
or Hours Standard Price or
Rate Standard Cost Per Unit
Direct materials 6.3 ounces $ 2.00 per ounce $ 12.60
Direct labor 0.5 hours $ 10.00 per hour $ 5.00
Variable overhead 0.5 hours $ 4.00 per hour $ 2.00
The company reported the following results concerning this product in February.

Originally budgeted output 4,900 units
Actual output 5,000 units
Raw materials used in production 30,000 ounces
Actual direct labor-hours 1,900 hours
Purchases of raw materials 32,400 ounces
Actual price of raw materials $ 12.90 per ounce
Actual direct labor rate $ 22.40 per hour
Actual variable overhead rate $ 4.00 per hour
The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The variable overhead efficiency variance for February is: