ABC Company produces a single product and uses a standard costing system. ABC Company reported the following information for June: 1. 3,200 units of product were produced during June. 2. The direct material inventory at June 1 consisted of 6,700 pounds of materials. At June 30, the direct material inventory consisted of 5,900 pounds of materials. 3. During June, 20,700 direct labor hours were worked at a total cost of $316,710. 4. During June, 26,400 pounds of direct materials were purchased at a cost of $14.10 per pound. The company has established the following standards for each unit of product that is produced: standard quantity/hours standard price/rate direct materials 8 pounds ??? direct labor 6 hours ??? variable overhead 6 hours ??? For the month of June, ABC Company reported the following variances: a. Direct material price variance = $22,440 favorable b. Direct labor efficiency variance = $21,270 unfavorable c. Variable overhead spending variance = $6,340 favorable d. Variable overhead efficiency variance = $19,200 unfavorable Calculate the direct labor rate variance for June.

Calculate the direct material quantity variance for June