The following data have been provided by Liggett Corporation: Budgeted production Scandard machine-hours per unit Standard lubricants rate Standard supplies rate Actual production Actual machine-hours (total) Actual lubricants cost (total) Actual supplies cost (total) 7,400 units 6.6 machine-hours $ 3.50 per machine-hour $ 2.00 per machine-hour 7,600 units 49,840 machine-hours $179,821 $ 98,933 Lubricants and supplies are both elements of variable manufacturing overhead. The variable overhead rate variance for supplies is closest to