Kartman Corporation makes a product with the following standard costs: Standard Quantity Standard Price or Standard Cost or Per Unit Hours Rate 7.0 pounds $ 7.50 per pound Direct materials $52.50 Direct labor 0.5 hours $29.00 per hour $14.50 $ 2,25 Variable overhead 0.5 hours $ 4.50 per hour In June the company's budgeted production was 3,900 units but the actual production was 4,000 units. The company used 22,650 pounds of the direct material and 2,340 direct labor-hours to produce this output. During the month, the company purchased 25,900 pounds of the direct material at a cost of $175,180. The actual direct labor cost was $57,521 and the actual variable overhead cost was $9,831. 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 $597 U $699 F $699 U $597 F