Kibodeaux Corporation makes a product with the following standard costs:

	Standard Quality or hours	Standard price or rate	Standard cost per unit
Inputs
Direct Material	9.8 liters	$12.50	$122.50
Direct Labor	.1 hours	$29.50 per hour	$2.95
Variable overhead	.1 hours	$10.50 per hour	$1.05

The company budgeted for production of 3,330 units in June, but actual production was 4,150 units. The company used 40,255 liters of direct material and 394 direct labor-hours to produce this output. The company purchased 35,640 liters of the direct material at $5.30 per liter. The actual direct labor rate was $30.20 per hour and the actual variable overhead rate was $10.20 per hour. 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 labor rate variance for June is: