Question: Geschke Corporation, which produces commercial safes, has provided the following data:
Budgeted production 7,800 safes
Standard machine-hours per safe 8.9 machine-hours
Standard supplies cost $1.3 per machine-hour
Actual production 8,700 safes
Actual machine-hours 79,300 machine-hours
Actual supplies cost $123,622
The variable overhead efficiency variance for supplies is?