Gilder Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 4.9 grams 0.7 hours 0.7 hours Standard Price or Rate $4.00 per gram $14.00 per hour $9.00 per hour Standard Cost Per Unit $19.60 $9.80 $6.30 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 6,300 units 6,200 units 28,430 grams 32,300 grams 4,000 hours $132,430 $59,600 $34,800 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: $1,200 F O $1,200 U O $1,302 U O $1,302 F