Planned to produce 500 units. They actually produced 650 units and used 2,925 kg of direct material, 1,430 direct labor hours and 2,990 machine hours. The standard cost card for George Co. shows that 5 kg of direct material, 2 direct labor hours and 4 machine hours should be used to produce one unit. Actual expenditure on variable manufacturing overhead was $23,920; VMOH is applied using machine hours and was underapplied by $1,495. What was the variable manufacturing overhead efficiency variance for the most recent fiscal year