Zacher Corporation makes a product with the following standards for direct labor and variable overhead:

	Standard Quantity or Hours	Standard Price or Rate		Standard Cost Per Unit
Direct labor	0.3 hours	$13.00	per hour	$3.90
Variable overhead	0.3 hours	$4.50	per hour	$1.35

In February the company's budgeted production was 3,300 units, but the actual production was 3,440 units. The company used 900 direct labor-hours to produce this output. The actual variable overhead cost was $4,397. The company applies variable overhead on the basis of direct labor-hours. The variable overhead rate variance for February is: