Irving Corporation makes a product with the following standards for direct labor and variable overhead:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct labor		0.20	hours	$	32.00	per hour	$	6.40
Variable overhead		0.20	hours	$	6.80	per hour	$	1.36

In November the company's budgeted production was 7,100 units, but the actual production was 6,900 units. The company used 1,510 direct labor-hours to produce this output. The actual variable overhead cost was $9,664. The company applies variable overhead on the basis of direct labor-hours.

The variable overhead rate variance for November is: