1 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 month's operations: Variable manufacturing overhead cost incurred: $74,200 Total (flexible budget) variable overhead variance: $5,000 favorable Standard machine hours allowed for actual production: 3,600 Actual machine hours incurred: 3,873 Q.) What is "I's variable overhead efficiency variance. (If favorable variance, type just the number; if unfavorable variance, type a negative sign in front of the number (no space between); if no variance, type 0 (zero), as a number, not a word.) AJS