specify if favorable or unfavorable

Tharaldson Corporation makes a product with the following standard costs Standard Standard Quantity or Standard Price or Cost Per Rate Hours 6.9 ounces 0.4 hours 0.4 hours Unit Direct materials Direct labor Variable overhead $13.00 per hour s 5.00 per hour 2.00 per ounce 13.80 $ 5.20 2.00 The company reported the following results concerning this product in June 2,300 units 2,800 units 20,500 ounces 23,000 ounces Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 540 hours $ 42,000 12,300 $ 3,400 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 rate variance for June is