Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours 8.3 grams 0.4 hours 0.4 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 2.90 per gram $29.00 per hour $ 7.90 per hour The company produced 6,100 units in January using 40,210 grams of direct material and 2,470 direct labor-hours. During the month, the company purchased 45,300 grams of the direct material at $2.60 per gram. The actual direct labor rate was $28.30 per hour and the actual variable overhead rate was $7.70 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. The variable overhead rate variance for January is