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$ 1.12 Miguez Corporation makes a product with the following standard costs: Standard Quantity Standard Cost Per or Hours Standard Price or Rate Unit Direct materials 3.1 liters $ 7.80 per liter $ 24.18 Direct labor 0.4 hours $ 30,00 per hour $ 12.00 Variable overhead 0.4 hours $ 2.80 per hour The company budgeted for production of 3,400 units in September, but actual production was 3.300 units. The company used 6,240 liters of direct material and 1,760 direct labor-hours to produce this output. The company purchased 6.600 liters of the direct material at $8.00 per liter The actual direct labor cate was $32.10 per hour and the actual variable overhead rate was $2.50 per hour. 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 variable overhead tate variance for September is: Multiple Choice $396 $5280 purchased The variable overhead rate variance for September is: Multiple Choice O $396 U $528 U O $528 F $396 F