Four Cats, Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Standard Quantity or Hours Standard Price or Rate Inputs per Unit of Output Direct materials . 7.7 ounces $ 7.80 per ounce Direct labor . 0.4 hours $ 38.70 per hour Variable manufacturing overhead 0.4 hours $ 6.10 per hour The company has reported the following actual results for the product for April: Actual output .. 7,750 units Raw material purchased and used 59,695 ounces for $429,804 Actual direct labor-hours ..... 2,610 hours Actual direct labor cost $ 105,800 Actual variable overhead cost $ 14,941 Required: Compute the variance and match to the correct amount