product with the folow ng standard costs Gider Corporadon makes or Rate ty or s $6160 800 per gram $26 00 per hour 6.00 per hour 770 grams 0.50 hours 0.50 hours Direct materials Direct labor Veriable overhend 3.00 The company reported the following results conceming this product in June ,600 units 4,800 uits 3,820 grams 37,920 grams 1980 hours Originaly budgeted output Actual output Raw materiais used in production Purchases of raw materials Actual direct labor-hours Actual cost of row materials purchases Actual direct labor cost Actual variable overhead cost $288.190 49,757 12,484 The company applies vartable overheed on the besis of direct labor-hours. The direct materials purchases variance is computed when the matenals are purchesed The labor rate variance for June is O $1723 F O $1751 $1723 O $1751