Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours 7.6 grams 0.6 hours 0.6 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 2.20 per gram $ 22.00 per hour $ 7.20 per hour The company produced 5,400 units in January using 39,510 grams of direct material and 2,400 direct labor-hours. During the month, the company purchased 44,600 grams of the direct material at $1.90 per gram. The actual direct labor rate was $21.30 per hour and the actual variable overhead rate was $7.00 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