Doogan Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Standard Price or Hours Rate 8.1 grams $ 2.70 per gram 0.4 hours $27.00 per hour 0.4 hours $ 7.70 per hour The company produced 5,900 units in January using 40,010 grams of direct material and 2,450 direct labor-hours. During the month, the company purchased 45,100 grams of the direct material at $2.40 per gram. The actual direct labor rate was $26.30 per hour and the actual variable overhead rate was $7.50 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 January is