Mongar Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual overhead costs for the most recent month appear below: 
The original budget was based on 4,200 machine-hours. The company actually worked 4,350 machine-hours during the month and the standard hours allowed for the actual output were 4,190 machine-hours. What was the overall variable overhead efficiency variance for the month?
Definitions:
Organization levels
The different layers of authority and responsibility within an organization, typically ranging from senior executives to frontline employees.
Technical
Relating to or involving the practical application of scientific knowledge, especially in a specific professional area or activity.
Agency protocol
Agency protocol refers to the established guidelines and standard operating procedures that members of an organization or agency are expected to follow in their activities or operations.
Effective relationships
Relationships that are successful in achieving desired results or outcomes through good communication, understanding, and mutual respect.
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