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Harris Enterprises machines heavyduty brake rotors that are used on commercial airliners. The company's management developed the following standard costs: Standard direct labor hours per

Harris Enterprises machines heavyduty brake rotors that are used on commercial airliners. The company's management developed the following standard costs:
Standard direct labor hours per rotor
1.9
Standard overhead rate per direct labor hour
$11.75
Actual activity for October:
Actual overhead costs incurred
$174,000
Actual direct labor hours
11,600
Actual rotors machined
4,300
What is the variable manufacturing overhead rate variance in October?

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