$4$ Doogan Corporation makes a product with the following standard costs:

$\backslash$table$[[,$Standard Quantity or Hours,Standard Price or Rate$],[$Direct materials,$9\mathrm{.}2$ grams,$$0\mathrm{.}30$ per gram$],[$Direct labor,$0\mathrm{.}3$ hours,$$3\mathrm{.}80$ per hour$],[$Variable overhead,$38\mathrm{.}0$ hours,$$8\mathrm{.}80$ per hour$]]$

The company produced $7,000$ units in January using $41,110$ grams of direct material and $2,560$ direct labor$-$hours. During the month, the company purchased $46,200$ grams of the direct material at $$3\mathrm{.}50$ per gram. The actual direct labor rate was $$37\mathrm{.}30$ per hour and the actual variable overhead rate was $$8\mathrm{.}60$ per hour.

The company applies variable overhead on the basis of direct labor$-$hours. The direct materials purchases variance is computed when the materials are purchased.

The variable overhead rate variance for January is: