Gilder Corporation makes a product with the following standard costs:

Standard Quantity or HoursStandard Price or RateStandard Cost Per UnitDirect materials8.00grams$11.00per gram$88.00Direct labor0.20hours$29.00per hour$ 5.80Variable overhead0.20hours$ 9.00per hour$ 1.80

The company reported the following results concerning this product in June:

Originally budgeted output4,900unitsActual output5,160unitsRaw materials used in production39,400gramsPurchases of raw materials43,800gramsActual direct labor-hours890hoursActual cost of raw materials purchases$451,140Actual direct labor cost$25,009Actual variable overhead cost$5,680

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 labor rate variance for June is:

$829 F

$801 F

$801 U

$829 U