R Inc. has provided the following information. Budgeted production: 7000 units Actual production: 7251 units Standards Direct materials Direct labor 10 lbs per unit 2 hours per unit Variable overhead 2 hours per unit $2.60 per lb $24 per hour $18 per hour Actual results Direct materials purchased 75892 lbs $206583 Direct materials used 75463 lbs Direct labor 15854 hours Variable overhead $349428 $293136 Compute the variable overhead rate variance. Round ONLY your final answer to dollars and enter either as a positive number for a favorable variance or negative if unfavorable. Do NOT round intermediate calculations. R Inc. has provided the following information. Budgeted production: 7000 units Actual production: 7403 units Standards Direct materials 10 lbs per unit Direct labor 2 hours per unit Variable overhead 2 hours per unit $2.73 per lb $22 per hour $18 per hour Actual results Direct materials purchased 75079 lbs $197551 Direct materials used 75136 lbs Direct labor 15503 hours Variable overhead $340977 $294601 Compute the direct material quantity variance. Round ONLY your final answer to dollars and enter either as a positive number for a favorable variance or negative if unfavorable. Do NOT round intermediate calculations