Tanner Manufacturing Company makes a product with the following standards for direct labor and variable overhead: Standard Quantity or Hours 0.20 hours 0.20 hours Standard Price or Standard Cost Per Rate Unit $29.00 per hour $5.80 $ 6.50 per hour $1.30 Direct labor Variable overhead In November the company's budgeted production was 6,800 units, but the actual production was 6,600 units. The company used 1,510 direct labor-hours to produce this output. The actual variable overhead cost was $9.211. The company applies variable overhead on the basis of direct labor-hours. The variable overhead rate variance for November is