compute the labor rate variance

Q4. Kibodeaux Corporation makes a product with the following standard costs: Inputs..... Standard Quantity Standard Price or Standard Cost or Hours Rate Per Unit Direct materials.......... 9.8 liters $5.00 per liter $49.00 Direct labor................... 0.1 hours $22.00 per hour $2.20 Variable overhead 0.1 hours $3.00 per hour $0.30 The company budgeted for production of 3,300 units in June, but actual production was 3,400 units. The company used 33,240 liters of direct material and 320 direct labor-hours to produce this output. The company purchased 35,900 liters of the direct material at $4.90 per liter. The actual direct labor rate was $22.70 per hour and the actual variable overhead rate was $2.70 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. Compute the labor rate variance