Berends Corporation makes a product with the following standard costs Standard Quantity or Hours 9.2 pounds 0.3 hours 0.3 hours Standard Price or Rate $3.00 per pound $17.00 per hour $3.00 per hour Direct labor The compeny reported the following results concerning this product in Apri Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases$240,520 Actual direct labor cost Actual variable overhead cost 8,800 units 78.150 pounds 85,900 pounds 2.560 hours $39,424 $6.912 computed when the materials are purchased The company applies varable overheed on the basis of direct labor-hours. The drect materials purchases ariance is The vaniable overheed rate vanance for Aprils O $792 F O $768U O $768 F O s792 U