Handerson Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate
Direct materials		10.4	kilos	$	7.90	per kilo
Direct labor		0.3	hours	$	39.00	per hour
Variable overhead		0.3	hours	$	7.90	per hour

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

Actual output		5,100	units
Raw materials used in production		30,930	kilos
Purchases of raw materials		33,500	kilos
Actual direct labor-hours		1,120	hours
Actual cost of raw materials purchases	$	214,920
Actual direct labor cost	$	24,636
Actual variable overhead cost	$	9,440

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: