Gilder Corporation makes a product with the following standard costs Standard Quantity or Standard Price or Standard Cost Hours 3.6 grams 0.8 hours 0.8 hours Rate $6.00 per gram $11.00 per hour $6.00 per hour Per Unit Direct materials Direct labor Variable overhead $8.80 $4.80 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 $189,100 Actual direct labor cost Actual variable overhead cost 8,100 units 8,000units 28,300grams 31,000grams 6,000 hours $71,400 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