Biery Corporation makes a product with the following standard costs: Standard Quantity of Hours: Direct Materials ..... 1.3 liters Direct Labor ........... 0.6 hours Variable Overhead .. 0.6 hours Standard Price or Rate: Direct Materials .. $ 6.00 per liter Direct Labor ..... $19.00 per hour Variable Overhead $3.00 per hour The company produced 4,100 units in April using 5,380 liters of direct material and 2,610 direct labor-hours. During the month, the company purchased 6,000 liters of the direct material at $5.80 per liter. The actual direct labor rate was $19.80 per hour and the actual variable overhead rate was $2.90 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 April is: Please help and show work. Thank you.