The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 6.0 meters $18.30 per meter The following data pertain to operations concerning the product for the last month: Actual materials purchased Actual cost of materials purchased Actual materials used in production Actual output 9,700 meters $185,270 9,200 meters 1,510 units What is the materials price variance for the month? Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHS). The company has provided the following data for the most recent month: Budgeted level of activity Actual level of activity Standard variable manufacturing overhead rate Actual total variable manufacturing overhead 9,300 MHs 9,500 MHS $ 8.00 per MH $73,320 What was the variable overhead rate variance for the month