Tharaldson Corporation makes a product with the following standard costs:

	Standard Quantity or Hours		Standard Price or Rate		Standard Cost Per Unit
Direct materials	7.0	ounces	$ 3.00	per ounce	$ 21.00
Direct labor	0.3	hours	$ 14.00	per hour	$ 4.20
Variable overhead	0.3	hours	$ 6.00	per hour	$ 1.80

The company reported the following results concerning this product in June.

Originally budgeted output	2,400	units
Actual output	2,900	units
Raw materials used in production	21,000	ounces
Purchases of raw materials	23,100	ounces
Actual direct labor-hours	550	hours
Actual cost of raw materials purchases	$ 45,000
Actual direct labor cost	$ 12,400
Actual variable overhead cost	$ 3,450

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 June is: