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Desue Corporation makes a product with the following standards for labor and variable overhead: Standard Quantity...

Desue Corporation makes a product with the following standards for labor and variable overhead:

Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit
Direct labor 0.1 hours $19.00 per hour $1.90
Variable overhead 0.1 hours $7.00 per hour $0.70

The company budgeted for production of 6,500 units in December, but actual production was 6,300 units. The company used 610 direct labor-hours to produce this output. The actual variable overhead rate was $6.40 per hour. The company applies variable overhead on the basis of direct labor-hours.

The variable overhead efficiency variance for December is:

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