Descamps Incorporated 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 July:
The variable overhead efficiency variance for the month is closest to:
Definitions:
Team Compensation
A pay strategy that rewards group or team performance, potentially including bonuses, profit sharing, or other collective incentives.
Stock Options
Financial instruments granted by a company to its employees as a form of incentive that give the right, but not the obligation, to buy company shares at a predetermined price.
Organizational Objectives
Organizational objectives are specific, measurable goals that an organization aims to achieve within a set timeframe to guide its operations and strategic direction.
Profit-sharing Plans
A type of incentive plan where employees receive a portion of the company's profits, typically allocated based on the company's earnings over a set period.
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