Kibodeaux Corporation makes a product with the following standard costs Standard Quantity or Hours Standard Price or Standard Cost on our Rate Per Unit Inputs Direct materials Direct labor Varlable overhead g.0 liters 0.4 hours 0.4 hours $5.00 per liter $22.00 per hour $3.00 per hour $45.00 $8.80 The company budgeted for production of 3.200 units in June, but actual production was 3,300 units. The company used 29.370 liters of direct material and 1.230 direct labor-hours to produce this output The company purchased 31,370 liters of the direct material at $4.90 per liter. The actual direct labor rate was $22.70 per hour and the actual variable overhead rate was $2.60 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 materials quantity varlance for June is O $1.650 U O $900 U O $1,650 F O $900 F