Majer Corporation makes a product with the following standard costs: Standard Quantity or HoursStandard Price or RateStandard Cost Per Unit Direct materials 6.3ounces$4.00per ounce$25.20 Direct labor 0.9hours$14.00per hour$12.60 Variable overhead 0.9hours$4.00per hour$3.60 The company reported the following results concerning this product in February. Originally budgeted output 5,200units Actual output 5,900units Raw materials used in production 33,300ounces Actual direct labor-hours 2,050hours Purchases of raw materials 33,800ounces Actual price of raw materials$37.10per ounce Actual direct labor rate$27.60per hour Actual variable overhead rate$5.50per 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: