Miguez Corporation makes a product with the following standard costs: Standard uantity or Standard Price or Standard Cost Hours Rate Per Unit $ 8.40 per liter $31.08 Direct materials 3.7 liters Direct labor 0.4 hours $36.00 per hour $14.40 Variable overhead 0.4 hours 3.40 per hour $1.36 The company budgeted for production of 4,000 units in September, but actual production was 3,900 units. The company used 6,840 liters of direct material and 1,820 direct labor-hours to produce this output. The company purchased 7,200 liters of the direct material at $8.60 per liter. The actual direct labor rate was $38.10 per hour and the actual variable overhead rate was $3.30 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 September is: Multiple Choice $156 F $182 U $182 F $156 U