Milar Corporation makes a product with the following standard costs In Jahuary the company peoduced 3,370 units uning 13,480 peunds of the direct material and 2.816 drect labot-hours During the month, the company purchased 14.240 pounds of the direct matenat at a cost of $35,100. The octual direct labot cost was $72,810 and the actual vatiable overhead cost was $32,380. The company applies variable overhead on the basis of direct labot-hous. The direct muterials purchases watiance is computod when the materiss are purchased The labor rate vaciance for January is: Mulpie Choice $406U 52n40 5274