Pippin Incorporated has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor$-$hours. InputsStandard Quantity or Hours per Unit of OutputStandard Price or RateDirect materials$5\mathrm{.}0$grams$ $7\mathrm{.}00$per gramDirect labor$0\mathrm{.}30$hours$ $21\mathrm{.}30$per hourVariable manufacturing overhead$0\mathrm{.}30$hours$ $9\mathrm{.}60$per hour The company has reported the following actual results for the product for June: Actual output$8,500$unitsRaw materials purchased$48,100$gramsActual price of raw materials$ $7\mathrm{.}70$per gramRaw materials used in production$42,490$gramsActual direct labor$-$hours$2,300$hoursActual direct labor rate$ $21\mathrm{.}70$per hourActual variable overhead rate$ $9\mathrm{.}80$per hour The variable overhead rate variance for the month is closest to: