hke Corporation, which produces commercial safes, has provided the following data: Budgeted production Standard machine-hours per safe Standard supplies cost Actual production Actual machine-hours Actual supplies cost 8,500 safes 9.1 machine-hours $ 1.70 per machine-hour 8,700 safes 79,100 machine-hours $123,642 Supplies cost is an element of variable manufacturing overhead The variable overhead rate variance for supplies is closest to