Miguez Corporation makes a product with the following standard costs: Standard Quantity or Standard Price or Rate Standard Cost Direct materials Direct labor Variable overhead Hours 2.3 liters $ 7.00 per liter 0.7 hours 0.7 hours $ 22.00 per hour $ 2.00 per hour Per Unit $ 16.10 $ 15.40 $ 1.40 The company budgeted for production of 2,600 units in September, but actual production was 2,500 units. The company used 5,440 liters of direct material and 1,680 direct labor-hours to produce this output. The company purchased 5,800 liters of the direct material at $7.20 per liter. The actual direct labor rate was $24.10 per hour and the actual variable overhead rate was $1.90 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 September is