Doogan Corporation makes a product with the following standard costs:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Quantity or$]],],[$Hirect materials,Hours,Standard Price or Rate$],[$Direct labor,$8\mathrm{.}3$ grams,$$2\mathrm{.}90$ per gram$],[$Variable overhead,$0\mathrm{.}4$ hours,$$29\mathrm{.}00$ per hour$]]$

The company produced $6,100$ units in January using $40,210$ grams of direct material and $2,470$ direct labor$-$hours. During the month, the company purchased $45,300$ grams of the direct material at $$2\mathrm{.}60$ per gram. The actual direct labor rate was $$28\mathrm{.}30$ per hour and the actual variable overhead rate was $$7\mathrm{.}70$ 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: