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Doogan Corporation makes a product with the following standard costs: Standard Quantity or Standard Price or Hours Rate Direct materials 7.5 grams $ 2. 10 per gram Direct labor 0.5 hours $21.00 per hour Variable overhead 0.5 hours $ 7.10 per hour The company produced 5,300 units in January using 39,410 grams of direct material and 2,390 direct labor-hours. During the month, the company purchased 44,500 grams of the direct material at $1.80 per gram. The actual direct labor rate was $20.30 per hour and the actual variable overhead rate was $6.90 per hour. 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 January is: Multiple Choice O $478 U O $530 F O $478 F O $530 UTharoldsen Corporation makes a product with the following standard com Direct materials 6.? ounces $ 3.39 per ounce $23.19 Direct lahor 9.8 hours $11.39 per hour 3 3.89 Variable overhead 9.8 hours $ 3.39 per hour $ 4.99 The company reported the following results concerning this product in June. Originally budgeted output 2,139 units Actual output 2,639 units Raw materials used in production 19,939 ounces Purchases of raw materials 29. 939 ounces Actual direct labor-hours 4, 1'39 hours Actual cost of ram materials purchases $ 41, 939 Actual direct labor cost $ 12,139 Actual variable overhead cost $ 3,959 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 materials price variance for June is: Multiple Choice O $19,000 F O $19,000 U O $1,800 F O $1,800 U