Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	10.10 grams	$5.00 per gram	$50.50
Direct labor	0.2 hours	$18.00 per hour	$3.60
Variable overhead	0.2 hours	$5.00 per hour	$1.00

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

Originally budgeted output	8,800	units
Actual output	8,900	units
Raw materials used in production	41,700	grams
Purchases of raw materials	49,100	grams
Actual direct labor-hours	740	hours
Actual cost of raw materials purchases	$263,940
Actual direct labor cost	$8,428
Actual variable overhead cost	$3,404

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:

$4,892 F

$4,892 U

$4,910 F

$4,910 U