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Hurren Corporation makes a product with the following standard costs: Inputs Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials

Hurren Corporation makes a product with the following standard costs:

Inputs Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit
Direct materials 5.3 grams $7.00 per gram $37.10
Direct labor 0.8 hours $18.00 per hour $14.40
Variable overhead 0.8 hours $7.00 per hour $5.60

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

Originally budgeted output 5,700 units
Actual output 5,600 units
Raw materials used in production 28,470 grams
Actual direct labor-hours 4,400 hours
Purchases of raw materials 32,700 grams
Actual price of raw materials purchased $7.10 per gram
Actual direct labor rate $18.90 per hour
Actual variable overhead rate $6.70 per hour

The company applies variable overhead on the basis of direct labor-hours. The direct materials price variance is computed when the materials are purchased.

The variable overhead rate variance for June is

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