Puvo, Inc. manufactures a single product in which variable manufacturing overhead is assigned on the basis of standarc standards for one unit of product: Direct materials Direct labor Variable manufacturing overhead Standard Quantity 7.20 pounds 0.40 hours 0.40 hours Standard Price or Rate $ 1.00 per pound $47.50 per hour $ 9.90 per hour Standard Cost $ 7.20 $19.00 $ 3.96 During March, the following activity was recorded by the company The company produced 3,800 units during the month. A total of 20,800 pounds of material were purchased at a cost of $14,980. There was no beginning inventory of materials on hand to start the month; at the end of the month, 5,020 pounds ofr . During March 1,230 direct labor-hours were worked at a rate of $44.50 per hour Variable manufacturing overhead costs during March totaled $15,461. The direct materials purchases variance is computed when the materials are purchased. The variable overhead rate variance for March is: Multiple Choice $3,284 F $3,799 U $3,799 F $3,284 U