Gilder Corporation makes a product with the following standard costs:

Standard Quantity or HoursStandard Price or RateStandard Cost Per UnitDirect materials6.10grams$5.00per gram$30.50Direct labor0.20hours$11.00per hour$ 2.20Variable overhead0.20hours$ 4.00per hour$ 0.80

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

Originally budgeted output3,100unitsActual output3,180unitsRaw materials used in production18,508gramsPurchases of raw materials21,108gramsActual direct labor-hours560hoursActual cost of raw materials purchases$99,210Actual direct labor cost$5,757Actual variable overhead cost$1,594

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:

$403 F

$403 U

$431 U

$431 F