Assume the following information appears in the standard cost card for a company that makes only one product: During the most recent period, the following additional information was available: - 20,000 pounds of material was purchased at a cost of $10.50 per pound. - All of the material that was purchased was used to produce 3,900 units. - 8,000 direct labor-hours were recorded at a total cost of $132,000. - The actual variable overhead cost incurred during the period was $25,400. Assuming the company uses direct labor-hours to compute its predetermined overhead rate, what is the variable overhead rate variance