A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours. 
The following data pertain to operations for the last month:
What is the variable overhead efficiency variance for the month?
Definitions:
Spatial Reasoning Test
An assessment that evaluates a person's ability to manipulate shapes in their mind and understand the spatial relationships between objects.
Validity
The extent to which a test, measurement, or study accurately reflects or assesses the specific concept it is intended to measure.
Block Design Puzzles
Cognitive tests involving the arrangement of two-dimensional geometric blocks to match a pattern, used to assess spatial visualization and problem-solving abilities.
WAIS
The Wechsler Adult Intelligence Scale, a test designed to measure intelligence in adults and older adolescents.
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