Miguez Corporation makes a product with the following standard costs: The actual direct labor rate was $30.10 per hour and the actual varlable overhead rate was $2.40 per hour. The company applies varlable overhead on the basis of direct labor-hours. The direct materlals purchases varlance is computed when the materlals are purchased. The varlable overhead rate varlance for September is: Multiple Choice $434 $348F $434F $349U