Kartman Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		7.7	pounds	$	8.20	per pound	$	63.14
Direct labor		0.3	hours	$	36.00	per hour	$	10.80
Variable overhead		0.3	hours	$	5.20	per hour	$	1.56

In June the company's budgeted production was 4,600 units but the actual production was 4,700 units. The company used 23,350 pounds of the direct material and 2,410 direct labor-hours to produce this output. During the month, the company purchased 26,600 pounds of the direct material at a cost of $182,180. The actual direct labor cost was $58,221 and the actual variable overhead cost was $11,761.

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

The variable overhead rate variance for June is: