Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours 9.0 grams 0.4 hours 0.4 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 3.60 per gram $ 36.00 per hour $ 8.60 per hour The company produced 6,800 units in January using 40,910 grams of direct material and 2,540 direct labor-hours. During the month, the company purchased 46,000 grams of the direct material at $3.30 per gram. The actual direct labor rate was $35.30 per hour and the actual variable overhead rate was $8.40 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 $544 F o $544 U a $508 F d $508 U