Handerson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 10.2 kilos 0.3 hours 0.3 hours Standard Price or Rate $ 7.70 per kilo $37.00 per hour $ 7.70 per hour The company reported the following results concerning this product in August 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 4,900 units 30,730 kilos 33, 300 kilos 1,100 hours $212,920 $ 24,436 $ 9,240 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 Augusti Multiple Choice $1029F 57700 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 4,900 units 30,730 kilos 33,300 kilos 1,100 hours $212,920 $ 24,436 $ 9,240 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 August is: Moe Choice S10291 57700 O 510290 STOF