Handerson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity Standard Price or or Hours Rate 9.0 kilos $ 6.50 per kilo 0.5 hours $25.00 per hour 0.5 hours $ 6.50 per hour The company reported the following results concerning this product in August. Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 3,700 units 29,530 kilos 32,100 kilos 1,110 hours $ 200,920 $ 23,236 $ 8,040 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 August is