Gilder Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 4.1 grams 0.7 hours 0.7 hours Standard Price or Rate $7.00 per gram $10.00 per hour $7.00 per hour Standard Cost Per Unit $28.70 $7.00 $4.90 The company reported the following results concerning this product in June. grams 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 7,100 units 7,000 units 28,350 grams 31,500 4,500 hours $223,650 $49,050 $30,150 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: $1,470 F $1,350 F $1,470 U $1,350 U