Berends Corporation makes a product with the following standard costs:

The company reported the following results concerning this product in April.

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 April is:

Actual output. Raw materials used in production Purchases of raw materials Actual direct labor-hours. Actual cost of raw materials purchases. Actual direct labor cost Actual variable overhead cost 8,800 units 78,150 pounds 85,900 pounds 2,560 hours $240,520 $39,424 $6,912