Question: Jardell Corporation makes a product with the following standards for labor and variable overhead: The company budgeted for 6,400 units in June, but actual production was 6,400 units. The company used 3,180 direct labor hours to produce this output. The actual variable overhead rate was $4.90 per hour. The company applies variable overhead based on direct labor hours. The variable overhead rate variance for June is? A) $318 U B) $320 F C) $318 F D) 5320 U