Kartman Corporation makes a product with the following standard costs: Standar Per ! Direct materials Direct labor Variable overhead Standard Quantity or Hours 7.5 pounds 0.5 hours 0.5 hours Standard Price or Rate $ 8.00 per pound $34.00 per hour $ 5.00 per hour vt vt vt In June the company's budgeted production was 4,400 units but the actual production was 4,500 units. The company used 23,150 pounds of the direct material and 2,390 direct labor-hours to produce this output. During the month, the company purchased 26,400 pounds of the direct material at a cost of $180,180. The actual direct labor cost was $58,021 and the actual variable overhead cost was $11,231. 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