Bressman Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. 
The company has reported the following actual results for the product for May:
The variable overhead efficiency variance for the month is closest to:
Definitions:
Closed Shop
Union security arrangement under which a person must be a union member before being hired; illegal for those covered by the National Labor Relations Act.
Wagner Act
A foundational piece of U.S. labor legislation passed in 1935 that protects the rights of workers to organize into unions, engage in collective bargaining, and take collective action such as strikes.
Collective Bargaining
The process in which working people, through their unions, negotiate contracts with their employers to determine their terms of employment.
Taft-Hartley Act
A 1947 U.S. federal law that restricts the activities and power of labor unions.
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