Kartman Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		7.2	pounds	$	7.70	per pound	$	55.44
Direct labor		0.4	hours	$	31.00	per hour	$	12.40
Variable overhead		0.4	hours	$	4.70	per hour	$	1.88

In June the company's budgeted production was 4,100 units but the actual production was 4,200 units. The company used 22,850 pounds of the direct material and 2,360 direct labor-hours to produce this output. During the month, the company purchased 26,100 pounds of the direct material at a cost of $177,180. The actual direct labor cost was $57,721 and the actual variable overhead cost was $10,131.

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: