Majer Corporation makes a product with the following standard costs: The company reported the following...

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Accounting

Majer Corporation makes a product with the following standard costs:
The company reported the following results concerning this product in February.
Originally budgeted output
4,700 units
Actual output
Raw materials used in production
5,200 units
Actual direct labor-hours
30,400 ounces
Purchases of raw materials
2,100 hours
Actual price of raw materials
34,300 ounces
Actual direct labor rate
$87.10 per ounce
$77.60 per hour
Actual variable overhead rate
$6.00 per hour
The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the purchased.
The variable overhead efficiency variance for February is:
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