Handerson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 9.6 kilos 0.6 hours 0.6 hours Standard Price or Rate $ 7.10 per kilo $31.00 per hour $ 7.10 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 4,300 units 30,130 kilos 32,700 kilos 1,170 hours $206,920 $ 23,836 $ 8,640 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