Majer Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		6.3	ounces	$	4.00	per ounce	$	25.20
Direct labor		0.9	hours	$	14.00	per hour	$	12.60
Variable overhead		0.9	hours	$	4.00	per hour	$	3.60

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

Originally budgeted output		5,200	units
Actual output		5,900	units
Raw materials used in production		33,300	ounces
Actual direct labor-hours		2,050	hours
Purchases of raw materials		35,700	ounces
Actual price of raw materials	$	37.10	per ounce
Actual direct labor rate	$	27.60	per hour
Actual variable overhead rate	$	3.60	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: