Kartman Corporation makes a product with the following standard costs Standard Quantity or Hours 7.0 pounds 0.5 hours 0.5 hours Standard Price or Rate $ 7.50 per pound $29.00 per hour s 4.50 per hour Standard Cost Per Unit Direct materials Direct labor Variable overhead $52.50 $14.50 s 2.25 In June the company's budgeted production was 3,900 units but the actual prodution 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-hourst The direct materials purchases variance is computed when the materials are purchased The variable overhead rate variance for June is: Multiple Choice $597 U $597 F Multiple Choice $597 U $597F $597 F $699 F 5699 U