Majer Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		6.4	ounces	$	2.00	per ounce	$	12.80
Direct labor		0.7	hours	$	15.00	per hour	$	9.90
Variable overhead		0.7	hours	$	2.00	per hour	$	1.32

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	$	47.10	per ounce
Actual direct labor rate	$	37.60	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: