The data below is given for a manufacturer: Standard variable overhead rate $27 per machine hour Standard quantity of machine hours 2.1 hours per unit of output Budgeted fixed overhead $270,000 Budgeted output 15,000 units Actual results are as follows: Actual output 13,500 units Actual variable overhead $757,350 Actual fixed overhead $274,500 Actual machine time 29,700 machine hours What is the variable overhead efficiency variance? ****Consider that negative number means Favourable variance and positive number means Unfavourable variance.****