Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours 9.2 grams 0.3 hours 0.3 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 3.80 per gram $38.00 per hour $ 8.80 per hour The company produced 7,000 units in January using 41,110 grams of direct material and 2,560 direct labor-hours. During the month, the company purchased 46,200 grams of the direct material at $3.50 per gram. The actual direct labor rate was $37.30 per hour and the actual variable overhead rate was $8.60 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