Gilder Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	3.5 grams	$7.00 per gram	$24.50
Direct labor	0.7 hours	$10.00 per hour	$7.00
Variable overhead	0.7 hours	$7.00 per hour	$4.90

The company reported the following results concerning this product in June.

Originally budgeted output	8,400	units
Actual output	8,300	units
Raw materials used in production	28,290	grams
Purchases of raw materials	30,900	grams
Actual direct labor-hours	5,500	hours
Actual cost of raw materials purchases	$219,390
Actual direct labor cost	$59,950
Actual variable overhead cost	$36,850

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 June is: