Mazzo Corporation makes a product with the following standards for direct labor and variable overhead: Inputs....................Standard quantity......................Standard Price................Standard Cost or hours or rate per unit direct Labor 0.4hours $10 per hour $4.00 Variable Overhead 0.4 hours $ 3 per hour $1.20 In February the company's budgeted production was 5,000 units, but the actual production was 5,100 units. The company used 2,090 direct labor-hours to produce this output. The actual variable overhead cost was $6,688. The company applies variable overhead on the basis of direct labor-hours. The variable overhead rate variance for February is