Kissack Corporation produces large commercial doors for warehouses and other facilities. In the most recent month, the company budgeted production of 4,000 doors. Actual production was 4,300 doors. According to standards, each door requires 9.3 machine-hours. The actual machine-hours for the month were 40,430 machine-hours. The budgeted supplies cost is $6.20 per machine-hour. The actual supplies cost for the month was $234,614. what is the variable overhead efficiency variance for supplies cost ?