You have been given the following information about the production of Tamarisk Co., and are asked to provide the factory manager with information for a meeting with the vice-president of operations:

		Standard Cost Card
Direct materials (6.00 kg at $3.20 per kilogram)		$19.20
Direct labour (0.70 hours at $4.50)		3.15
Variable overhead (0.70 hours at $3.20 per hour)		2.24
Fixed overhead (0.70 hours at $7.00 per hour)		4.90
		$29.49

The following is a production report for the most recent period of operations:

				Variances
Costs		Total Standard Cost		Price/ Rate			Spending/ Budget			Quantity/ Efficiency			Volume
Direct materials		$374,400		$5,997	F					$9,408	U
Direct labour		61,425		2,990	U					5,850	U
Variable overhead		43,680					$1,020	F		?
Fixed overhead		95,550					410	F					$14,000	U

What was the actual variable overhead cost incurred during the period?