Majer Corporation makes a product with the following standard costs:

	Standard Quantity or Hours		Standard Price or Rate		Standard Cost Per Unit
Direct materials	6.5	ounces	$ 2.00	per ounce	$ 13.00
Direct labor	1.1	hours	$ 15.00	per hour	$ 16.50
Variable overhead	1.1	hours	$ 2.00	per hour	$ 2.20

The company reported the following results concerning this product in February.

Originally budgeted output	4,300	units
Actual output	5,600	units
Raw materials used in production	30,800	ounces
Actual direct labor-hours	2,140	hours
Purchases of raw materials	33,200	ounces
Actual price of raw materials	$ 127.10	per ounce
Actual direct labor rate	$ 117.60	per hour
Actual variable overhead rate	$ 1.80	per hour

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 February is: