Majer Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		6.1	ounces	$	2.00	per ounce	$	12.20
Direct labor		0.7	hours	$	12.00	per hour	$	8.40
Variable overhead		0.7	hours	$	2.00	per hour	$	1.40

The company reported the following results concerning this product in February.

Originally budgeted output		5,400	units
Actual output		5,700	units
Raw materials used in production		33,100	ounces
Actual direct labor-hours		2,030	hours
Purchases of raw materials		28,300	ounces
Actual price of raw materials	$	17.10	per ounce
Actual direct labor rate	$	7.60	per hour
Actual variable overhead rate	$	1.10	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

$1,827 F

$1,832 F

$1,827 U

$1,832 F