Termeer 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 August:
The variable overhead efficiency variance for the month is closest to:
Definitions:
Depression
A mental disorder characterized by persistent sadness, loss of interest, and a lack of energy or motivation.
Skin Temperature
A measure of the warmth of the skin surface, influenced by blood circulation and environmental factors.
Dorsum
The upper side or back part of an organ, structure, or body.
Presbyopia
A common age-related eye condition that results in difficulty focusing on close objects.
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