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Hurren Corporation makes a product with the following standard costs: Inputs Standard Quantity Standard Price Standard Cost or Hours or Rate Per Unit 4.4 grams

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Hurren Corporation makes a product with the following standard costs: Inputs Standard Quantity Standard Price Standard Cost or Hours or Rate Per Unit 4.4 grams $8.00 per gram $35.20 0.7 hou's $19.00 per hour $13.30 0.7 hours $4.00 per hour $2.80 Direct materials Direct labor Variable overhead . The company reported the following results concerning this product in June. 6,600 units 6,500 units Originally budgeted output Actual output Raw materials used in production Actual direct labor-hours Purchases of raw materials Actual price of raw materials purchased...... Actual direct lahor rate Actual variable Overhead rate 28,380 grams 4,500 hours 31,800 grams $8.10 per gram $19.90 per hour S3.70 per hour The company applies variable overhead on the basis of direct labor-hours. The direct when the materials are purchased. The labor rate variance for June is: $4,0950 $4,050 F $4,095 F $4,050 U

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