With the information above, what is the variable overhead efficiency variance for March?

Preble Company manufactures one product. Its variable manufacturing overhead is applled to production based on direct labor-hours and its standard cost card per unit is as follows Direct material: 8 pounds at $10.00 per pound Direct labor: 6 hours at $19.00 per hour Varlable overhead: 6 hours at $700 per hour 80.00 114.00 42.00 Total standard varlable cost per unit $236.00 The company also established the following cost formulas for its selling expenses FIxed Cost per Month $290,000 $340,000 Variable Cost per Unit Sold Advertislng Sales salarles and commissions Shlpping expenses $18.00 $5.00 The planning budget for March was based on producing and selling 15,000 units. However, during March the company actually produced and sold 17,000 units and incurred the following costs . Purchased 170,000 pounds of raw materlals at a cost of $8.00 per pound. All of this material was used In production. b. Direct-laborers worked 90,000 hours at a rate of $21.00 per hour C. Total variable manufacturing overhead for the month was $631,250. d. Total advertising, sales salarles and commissions, and shipping expenses were $294,000, $630,900, and $124,000, respectively