TIMED TEST:

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		9,400	MHs
Actual level of activity		9,600	MHs
Standard variable manufacturing overhead rate	$	8.10	per MH
Actual total variable manufacturing overhead	$	75,050

What was the variable overhead rate variance for the month?