Miguez Corporation makes a product with the following standard costs: The actual direct labor rate was $24.10 per hour and the actual varlable overhead rate was $1.90 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 labor rate varlance for September is: Multiple Choice $3,528U $3,675F $3,528F $3,675U