Gilder Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 7.6 grams 0.1 hours 0.1 hours Standard Price or Rate $6.00 per gram $16.00 per hour $ 6.00 per hour Standard Cost Per Unit $45.60 $ 160 $ 0.60 The company reported the following results concerning this product in June: Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 5,400 units 5,500 units 39,200 grams 44100 grams 510 hours $260,190 $ 7,803 $ 2,754 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 June is: $330 U O $330 F O$306 U O $306 F