Majer Corporation makes a product with the following standard costs: Standard Standard Quantity Standard Price or Cost Per Rate or Hours Unit Direct materials Direct labor Variable overhead 6.3 ounces 0.3 hours 0.3 hours $ 4.00 per ounce 25.20 19.00 per hour5.70 4.00 per hour$ 1.20 The company reported the following results concerning this product in February. Originally budgeted output Actual output Raw materials used in production 30,900 ounces Actual direct labor-hours Purchases of raw materials 5,800 units 8,600 units 1,990 hours 31,900 ounces per Actual price of raw materials $102.90 Actual direct labor rate Actual variable overhead rate $112.40 per hour 3.70 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 variable overhead rate variance for February is: Multiple Choice $597 F $647 F $597 U $647 U