Gilder Corporatlon makes a product with the following standard costs: Standard Quantity or Standard Price or Standard Cost Hours Rate Per Unit $9.00 per gram Direct materlals 3.9 grams $35.10 $11.00 per hour $770 Direct labor 0.7 hours $9.00 per hour Varlable overhead $6.30 0.7 hours The company reported the following results concerning this product In June. Originally budgeted output Actual output 7,400 units 7,300 units 28,330 grams 31,300 grams Raw materlals used In productlon Purchases of raw materlals Actual direct labor-hours 5,000 hours $284,830 Actual cost of raw materlals purchases Actual direct labor cost Actual variable overhead cost $59,500 $43,500 The company applles varlable overhead on the basis of direct labor-hours. The direct materlals purchases varlance Is computed when the materlals are purchased. The varlable overhead rate varlance for June Is: $1,500 U $1,500 F $1,533 F $1,533 U