Irving Corporation makes a product with the following standards for direct labor and variable overhead: Standard Quantity or Standard Price or Hours Rate 0.20 hours $30.00 per hour 0.20 hours $ 6.60 per hour Standard Cost Per Unit $6.00 $1.32 Direct labor Variable overhead In November the company's budgeted production was 6,900 units, but the actual production was 6,700 units. The company used 1,520 direct labor-hours to produce this output. The actual variable overhead cost was $9.424. The company applies variable overhead on the basis of direct labor-hours. The variable overhead rate variance for November is: Multiple Choice 0 0 $536 U O $608 U O $608 F O $536 F Doogan Corporation makes a product with the following standard costs: Standard Quantity or Standard Price or Hours Rate 8.6 grams $ 3.20 per gram 0.7 hours $32.00 per hour 0.7 hours $ 8.20 per hour Direct materials Direct labor Variable overhead The company produced 6,400 units in January using 40,510 grams of direct material and 2,500 direct labor-hours. During the month, the company purchased 45,600 grams of the direct material at $2.90 per gram. The actual direct labor rate was $31.30 per hour and the actual variable overhead rate was $8.00 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 January is: Multiple Choice 0 $500 0 0 0