Kartman Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		7.6	pounds	$	8.10	per pound	$	61.56
Direct labor		0.6	hours	$	35.00	per hour	$	21.00
Variable overhead		0.6	hours	$	5.10	per hour	$	3.06

In 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-hours to 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 the 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: