Miguez Corporation makes a product with the following standard costs: The company budgeted for production of 3,900 units in September, but actual production was 3,800 units. The company used 6,740 liters of direct material and 1,810 direct labor-hours to produce this output. The company purchased 7,100 liters of the direct material at $8.50 per liter. The actual direct labor rate was $3710 per hour and the actual variable overhead rate was $3.10 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 September is