Miguez Corporation makes a product with the following standard costs: Standard Quantity or Standard Cost Per Hours Standard Price or Rate Unit Direct materials 3.0 liters $ 7.70 per liter $ 23.10 Direct labor 0.4 hours $ 29.00 per hour $ 11.60 Variable overhead 0.4 hours $ 2.70 per hour $ 1.08 The company budgeted for production of 3,300 units in September, but actual production was 3,200 units. The company used 6,140 liters of direct material and 1,750 direct labor-hours to produce this output. The celupany purchased 6,500 liters of the direct material at $790 per liter. The actual direct labor rate was $3110 per hour and the actual variable overhead rate was $2.60 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 $175 U $175 F $128F $128 U