Irving Corporation makes a product with the following standards for direct labor and variable overhead: Direct labor Variable overhead Standard Quantity or Hours 0.20 hours Standard Price or Rate 0.20 hours $ 21.00 per hour $ 5.70 per hour Standard Cost Per Unit $ 4.20. $ 1.14 In November the company's budgeted production was 6,000 units, but the actual production was 5,800 units. The company used 1,500 direct labor-hours to produce this output. The actual variable overhead cost was $7,950. The company applies variable overhead on the basis of direct labor-hours. The variable overhead rate variance for November is: Multiple Choice $600 U $464 F $464 U $600 F