Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours 9.1 grams 0.7 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 3.70 per gram $37.00 per hour $ 8.70 per hour The company produced 6,900 units in January using 41,010 grams of direct material and 2,550 direct labor-hours. During the month, the company purchased 46,100 grams of the direct material at $3.40 per gram. The actual direct labor rate was $36.30 per hour and the actual variable overhead rate was $8.50 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 variable overhead rate variance for January is: Multiple Choice O $510U $966 F $510 F $966 U