Handerson Corporation makes a product with the following standard costs: Standard Quantity or Standard Price or Hours Rate 10.0 kilos 7.50 per kilo Direct materialm Direct labor 0.4 hours $35.00 per hour 7.50 per hour Variable overhead 0.4 hours The company reported the following results concerning this product in August Actual output 4,700 units Raw materials used in production 30,530 kilos Purchases of raw materials 33,100 kilos Actual direct labor-hours 1,130 hours ctual cost of ra materials purchases $210,920 Actual direct labor cost 24,236 Actual variable overhead cost 9,040 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is compute The variable overhead rate variance for August is: Mutiple Choice $940 F $565 U $940 U $565 F