\IINIT CUIPUILTUIT MOES & PIVUULL WILIT LITE TUTUWMY SITUIU CUSLS. Direct materials Direct labor Variable overhead Standard Quantity or Hours 7.6 pounds 0.6 hours 0.6 hours Standard Price or Rate $ 8.10 per pound $ 35.00 per hour $ 5.10 per hour Standard Cost Per Unit $ 61.56 $ 21.00 $ 3.06 n June the company's budgeted production was 4,500 units but the actual production was 4,600 units. The company used 23,250 pounds of the direct material and 2,400 direct labor-hoursto produce this output. During the month, the company purchased 26,500 pounds of the direct material at a cost of $181,180. The actual direct labor cost was $58,121 and che actual variable overhead cost was $11,661. 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: Multiple Choice 0 $666U 0 $579 F $579 F $579 U