The following data have been provided by Mathews Corporation: Budgeted production 6,900 units Standard machine-hours per unit 9.4 machine-hours Standard lubricants rate $ 1.20 per machine-hour Standard supplies rate $ 1.00 per machine-hour Actual production 7,000 units Actual machine-hours (total) 66,230 machine-hours Actual lubricants cost (total) $78,100 Actual supplies cost (total) $66,536 Lubricants and supplies are both elements of variable manufacturing overhead. The variable overhead rate variance for lubricants is closest to: