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		0.2	hours	$	19.00	per hour	$	3.80
Variable overhead		0.2	hours	$	5.50	per hour	$	1.10

In November the company's budgeted production was 5,800 units, but the actual production was 5,600 units. The company used 1,630 direct labor-hours to produce this output. The actual variable overhead cost was $8,313. The company applies variable overhead on the basis of direct labor-hours.

The variable overhead rate variance for November is: