Lafountaine Manufacturing Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company's cost formula for variable manufacturing overhead is $4.70 per MH. During the month, the actual total variable manufacturing overhead was $20,210 and the actual level of activity for the period was 4,700 MHs. What was the variable overhead rate variance for the month?

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When the actual amount of a raw material used in production is greater than the standard amount allowed for the actual output, the journal entry would include: