Miguez Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 2.4 liters 0.5 hours 0.5 hours Standard Price or Rate $ 7.10 per liter $23.00 per hour $ 2.10 per hour Standard Cost Per Unit $17.04 $11.50 $ 1.05 The company budgeted for production of 2,700 units in September, but actual production was 2.600 units. The company used 5.540 liters of direct material and 1.690 direct labor-hours to produce this output. The company purchased 5,900 liters of the direct material at $7.30 per liter. The actual direct labor rate was $25.10 per hour and the actual variable overhead rate was $1.80 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 O $390 F O $507 U $507 F O $390 U