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. Standard hours per unit of output Standard variable overhead rate 3.10 DLHs $10.45 per DLH The following data pertain to operations for the last month: 9,500 DLHS Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output $95,770 2,800 units What is the variable overhead rate variance for the month