Miguez Corporation makes a product with the following standard costs: Standard Quantity or Hours 3.4 liters 0.6 hours 0.6 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 8.10 per liter $ 33.00 per hour $ 3.10 per hour Standard Cost Per Unit $ 27.54 $ 19.80 $ 1.86 The company budgeted for production of 3,700 units in September, but actual production was 3,600 units. The company used 6,540 liters of direct material and 1,790 direct labor-hours to produce this output. The company purchased 6,900 liters of the direct material at $8.30 per liter. The actual direct labor rate was $35.10 per hour and the actual variable overhead rate was $3.00 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