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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

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 9,100 machine-hours
Actual level of activity 9,300 machine-hours
Standard variable manufacturing overhead rate $7.80 per machine-hour
Actual total variable manufacturing overhead $69,920

What was the variable overhead rate variance for the month?

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