Milar Corporation makes a product with the following standard cost: Standard Quantity or Hours: Direct materials 10.5, Direct Labor 0.8, Variable overhead 0.8; Standard Price or Rate: Direct materials $10.00 per pound, Direct labor $33.00 per hour, Variable overhead $15.50 per hour. In January the company produced 3,440 units using 13,760 pounds of the direct material and 2,872 direct labor hours. During the month, the company purchased 16,900 pounds of the direct material at a cost of $14,520. The actual direct labor cost was $94,363 and the actual variable overhead cost was $42,684. 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 January is: $413F $413U $3,547U $3,547F