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 3,600 machine-hours. Budgeted and actual overhead costs for the month appear below:
..........................budget 3600 hrs....actual
............................costs.............costs
Variable overhead costs:
Supplies...............$11,160..........$11,830
Indirect labor..........26,280...........27,970
Fixed overhead costs:
Supervision.............19,700...........19,340
Utilities................5.900............5,770
Factory depreciation.....6,900............7,210
TOTAL OVERHEAD COSTS.....$69,940.........$72,120
The company actually worked 3,900 machine-hours during the month. The standard hours allowed for the actual output were 3,890 machine-hours for the month. What was the overall variable overhead efficiency variance for the month?