Hоlly Delites аllоcаtes vаriable оverhead using hours as its cost driver. The company had the following projected and incurred the following production and cost data shown below: Actual Variable MOH Incurred $2440 Actual Quantity of the Cost Driver (AQ) 860 hours Actual Production (in Units) 370 units Standard Hours per Unit 2 hours Standard Price per usage of cost driver (SP) $2.30/hr What is the Variable-MOH Efficiency Variance?