Blue Spruce Company has gathered the following information: $13,410 $10,440 Variable manufacturing overhead costs Fixed manufacturing overhead costs Normal production level in labour hours Standard labour hours 9,000 9,500 During the year, 3,370 units were produced, 10,700 hours were worked, and the actual manufacturing overhead was $21,500. Actual fixed overhead totalled $10,530. Blue Spruce applies overhead based on direct labour hours. Calculate the variable overhead quantity variance. Variable overhead quantity variance $