Kata Systems allocates manufacturing overhead based on machine hours. Each connector should require 10 machine hours. According to the static budget, Kata expected to incur the following: i (Click the icon to view the static budget information.) During August, Kata actually used 800 machine hours to make 100 connectors and spent $5,200 in variable manufacturing costs and $7,800 in fixed manufacturing overhead costs. Calculate the variable overhead efficiency variance for Kata.

Kata Systems allocates manufacturing overhead based on machine hours, Each connector should require 10 machine hours. According to the static budget, Kata expected to incur the following: (Click the icon to view the static budget information.) During August, Kata actually used 800 machine hours to make 100 connectors and spent $5,200 in variable manufacturing costs and $7,800 in fixed manufacturing overhead costs. Calculate the variable overhead efficiency variance for Kata