Doogan Corporation makes a product with the following standard costs: Standard Quantity or Standard Price or Hours Rate Direct materials 7.4 grams $ 2.03 per gram Direct labor 8.5 hours $26.00 per hour Variable overhead 8.5 hours $ ?.00 per hour The company produced 5200 units in January using 39,310 grams of direct material and 2380 direct laborhours. During the month, the company purchased 44,400 grams of the direct material at $130 per gram. The actual direct labor rate was $19.30 per hour and the actual variable overhead rate was $6.80 per hour. The company applies variable overhead on the basis of direct laborhours. The direct materials purchases variance is computed when the materials are purchased. The variable overhead rate variance for January is