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Assume the following: The variable portion of the predetermined overhead rate is $ 1 . 5 0 per direct labor - hour. The standard labor

Assume the following:
The variable portion of the predetermined overhead rate is $1.50 per direct labor-hour.
The standard labor-hours allowed per unit of finished goods is 3 hours.
The actual quantity of labor hours worked during the period was 43,150 hours.
The total actual variable manufacturing overhead cost for the period was $63,000.
The company produced 15,000 units of finished goods during the period.
What is the variable overhead rate variance?

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