Milar Corporation makes a product with the following standard costs: In Jamaary the company produced 2.000 units using 16.060 pounds of the direct material and 210 direct labor-hours. During the month, the company purchased 16,900 pounds of the direct material at a cost of $65,910. The actual direct labor cost was $4,473 and the actual variable overhead cost was $756. The cornpany applies varfable overhead on the basis of direct laboe-hours. The direct materials purchases variance is computed when the materials are purchased. The variable overhead rate variance for January is