Bulluck Corporation makes a product with the following standard costs:

	Standard Quantity or Hours		Standard Price or Rate
Direct materials	3.5	grams	$ 1.00	per gram
Direct labor	0.7	hours	$ 11.00	per hour
Variable overhead	0.7	hours	$ 2.00	per hour

The company reported the following results concerning this product in July.

Actual output	3,000	units
Raw materials used in production	11,370	grams
Actual direct labor-hours	1,910	hours
Purchases of raw materials	12,100	grams
Actual price of raw materials purchased	$ 1.20	per gram
Actual direct labor rate	$ 11.40	per hour
Actual variable overhead rate	$ 2.10	per hour

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The variable overhead rate variance for July is: