Bridgeport Company has gathered the following information:

Variable manufacturing overhead costs $$14,040$

Fixed manufacturing overhead costs $$11,070$

Normal production level in labour hours $9,000$

Standard labour hours $9,500$

During the year, $3,380$ units were produced, $10,700$ hours were worked, and the actual manufacturing overhead was $$22,200.$ Actual fixed overhead totalled $$11,080.$

Bridgeport applies overhead based on direct labour hours.

$($d$)$

Calculate the variable overhead price variance.