Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost per Unit
Direct materials	4.7 grams	$2 per gram	$9.40
Direct labor	0.7 hours	$12 per hour	$8.40
Variable overhead	0.7 hours	$7 per hour	$4.90

The company reported the following results concerning this product in June.

Originally budgeted output	6,900 units
Actual output	6,800 units
Raw materials used in production	28,410 grams
Actual direct labor hours	4,200 hours
Purchases of raw materials	32,100 grams
Actual price of raw materials purchased	$2.10 per gram
Actual direct labor rate	$12.90 per hour
Actual variable overhead rate	$6.70 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 June is:

A. $1,428 U

B. $1,428 F

C. $1,260 F

D. $1,260 U

Do not copy from Chegg and give complete answer with explanation