Question 9 of 12 Kerluke Limited makes a product with the following standard costs: Standard Quantity or Direct Hours Standard Price or Rate 0/0 points earned Standard Cost Per Unit 5.0 ounces $ 2.00 materials per ounce $ 10.00 Direct labor 0.4 hours $ 10.00 per hour $4.00 Variable 0.3 hours $5.00 overhead per hour $ 5.30 Kerluke Limited reported the following results concerning this product in September. Originally budgeted output 2,137 units Actual output 1,922 units Raw materials used in production 24,366 ounces Purchases of raw materials 24,130 ounces Actual direct labor-hours 1380 hours Actual cost of raw materials purchases $61,226 Actual direct labor cost $ 16,863 Actual variable overhead cost $ 4,515 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 September is closest to: A $3,063 U