Irving Corporation makes a product with the following standards for direct labor and variable overhead: Standard Quantity or Hours 0.20 hours 0.20 hours Standard Price or Rate $24.00 per hour $ 6.00 per hour Standard Cost Per Unit $4.80 $1.20 Direct labor Variable overhead In November the company's budgeted production was 6,300 units, but the actual production was 6,100 units. The company used 1,530 direct labor-hours to produce this output. The actual variable overhead cost was $8,568. The company applies variable overhead on the basis of direct labor-hours. The variable overhead rate variance for November is