Tidd Corporation makes a product with the following standard costs:

Inputs	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	4.7 grams	$3.00 per gram	$14.10
Direct labor	0.8 hours	$16.00 per hour	$12.80
Variable overhead	0.8 hours	$4.00 per hour	$3.20

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

Originally budgeted output	8,900	units
Actual output	9,000	units
Raw materials used in production	44,810	grams
Purchases of raw materials	47,300	grams
Actual direct labor-hours	7,870	hours
Actual cost of raw materials purchases	$132,440
Actual direct labor cost	$125,133
Actual variable overhead cost	$29,906

The company applies variable overhead on the basis of direct labor-hours. The direct materials price variance is computed when the materials are purchased.

The variable overhead rate variance for November is: (Do not round intermediate calculations.)

	$1,440 U
	$1,440 F
	$1,574 F
	$1,574 U