THI Consulting offers professional training programs. There are currently three consultants, Gord Freeman, George Smith and Paul Peterson. Each consultant costs on average $15 per hour and takes approximately three business days to perform the training program. Assume each program and client is assigned only one consultant. The consultants are expected to work 7.5 hours per business day. Variable overhead costs are based on the amount of consulting hours. The predetermined overhead rate is $8.70 per consulting hour. For the upcoming period, the company expects 220 training programs. At the end of the period, the company incurred $215,800 in consultants' wages and $33,200 in variable overhead costs. There were 270 training programs and the consultants spent a total of 4,150 consulting hours to train the clients.

d) Calculate the variable overhead efficiency variance.