Doogan Corporation makes a product with the following standard costs: Direct materials Variable overhead Direct labor Standard Quantity or Hours 8.4 grams 0.5 hours 0.5 hours Standard Price or Rate $3.00 per gram $ 30.00 per hour $ 8.00 per hour The company produced 6,200 units in January using 40,310 grams of direct material and 2,480 direct labor-hours. During the month, the company purchased 45,400 grams of the direct material at $2.70 per gram. The actual direct labor rate was $29.30 per hour and the actual variable overhead rate was $7.80 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 $620 F $496 U $620 U $496 F