Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost PerUnit
Direct materials	8.10 grams	$4.00 per gram	$32.40
Direct labor	0.2 hours	$19.00 per hour	$3.80
Variable overhead	0.2 hours	$9.00 per hour	$1.80

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

Originallybudgetedoutput	6,300	units
Actual output	6,400	units
Raw materials used in production	39,700	grams
Purchases of raw materials	45,100	grams
Actual direct labor-hours	540	hours
Actual cost of raw materials purchases	$260,940
Actual direct labor cost	$7,928
Actual variable overhead cost	$2,884

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 labor rate variance for June is:

$2,351 F$2,332 F$2,351 U$2,332 U