Mand-Richnally, a manufacturing company, provided you with information pertaining to May, the firm's most recent month. Budgeted production for May was 120 units. Actual production for May was 108 units. Actual direct labor hours in May were 990 hours. The budgeted fixed factory overhead amount was $11,880. Fixed factory overhead is applied at the rate of $11 per direct labor hour. Variable factory overhead is applied at the rate of $12 per direct labor hour. Standard hours to complete one unit good unit is 9 hours. The actual fixed factory overhead costs for the period are $11,380 and the actual variable overhead costs are $11,200. What is the variable overhead efficiency variance for the period?