Majer Corporation makes a product with the following standard costs:

Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit

Direct materials $6\mathrm{.}4$ ounces $ $2\mathrm{.}00$ per ounce $ $12\mathrm{.}80$

Direct labor $0\mathrm{.}7$ hours $ $15\mathrm{.}00$ per hour $ $9\mathrm{.}90$

Variable overhead $0\mathrm{.}7$ hours $ $2\mathrm{.}00$ per hour $ $1\mathrm{.}32$

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

Originally budgeted output $5,100$ units

Actual output $6,000$ units

Raw materials used in production $33,400$ ounces

Actual direct labor$-$hours $2,060$ hours

Purchases of raw materials $35,800$ ounces

Actual price of raw materials $ $47\mathrm{.}10$ per ounce

Actual direct labor rate $ $37\mathrm{.}60$ per hour

Actual variable overhead rate $ $1\mathrm{.}80$ 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