15 Kibodeaux Corporation makes a product with the following standard costs Standard Quality Standard Price or Standard Cost Rate or Hours Per Unit Inputs Direct materials Direct labor Varlable overhead 9.8 liters 0.1 hoursS 0.1 hours $7.50 per liter $24.50 per hour $5.50 per hour $73.50 $2.45 $0.55 he company budgeted for production of 3,300 units in June, but actual production was 3,650 units. The company used 35,405 liters of direct material and 347 direct labor-hours to produce this output. The company purchased 35,640 liters of the direct material at $4.20 per liter. The actual direct labor rate was $25.20 per hour and the actual variable overhead rate was $5.20 per hour The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor rate vanance for June Is O$243 U O $243 F O $256 U O $256 F