48. Kibodeaux Corporation makes a product with the following standard costs: Standard Quality or Hours Standard Price or Rate Standard Cost Per Unit Inputs Direct materials 9.8 liters $5.50 per liter $53.90 Direct labor 0.1 hours $22.50 per hour $2.25 Variable overhead 0.1 hours $3.50 per hour $0.35 The company budgeted for production of 3,300 units in June, but actual production was 3,450 units. The company used 33,465 liters of direct material and 328 direct labor-hours to produce this output. The company purchased 35,640 liters of the direct material at $5.10 per liter. The actual direct labor rate was $23.20 per hour and the actual variable overhead rate was $3.20 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 variance for June is:

$242 U

$230 F

$230 U

$242 F