Fluegge Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours Inputs Direct materials Direct labor Variable manufacturing overhead Standard Quantity or Hours per Unit of Output 5.7 liters 0.70 hours 0.70 hours Standard Price or Rate $ 5.40 per liter $20.60 per hour $ 5.50 per hour The company has reported the following actual results for the product for December: Actual output Raw materials purchased Actual price of raw materials Actual cost of raw materials purchased Raw materials used in production Actual direct labor-hours Actual direct labor rate Actual direct labor cost Actual variable overhead rate Actual variable overhead cost 4,100 units 25,100 liters $ 4.80 per liter $120,480 23,360 liters 2,700 hours $ 21.20 per hour $ 57,240 $ 5.90 per hour $ 15,930 The variable overhead rate variance for the month is closest to