Glider Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity of Standard Price or Hours Rate 3.1 grams $5.00 per gram 0.9 hours $14.00 per hour 0.9 hours $5.00 per hour Standard Cost Per Unit $15.50 $12.60 $4.50 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 8,800 units 8,700 units 26,000 grams 30,500 grams 7,200 hours $155,550 $107,280 $33,840 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: O $2,160 F $2,349 U O $2,349 F 0 $2,160 U