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, the direct material quantity variance for June and the actual variable overhead cost incurred in June.