Tharaldson Corporation makes a product with the following standard costs Standard Standard Quantity or Standard Price or Cost Per Unit Hours 5.7 ounces 0.2 hours 0.2 hours Rate Direct materials Direct labor Variable overhead $11.00 per hour $ 6.00 per hour 2.00 per ounce $11.40 $ 2.20 1.20 The company reported the following results concerning this product in June 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 3,900 units 3,500 units 22,500 ounces 21,800 ounces 530 hours 42,600 $ 13,900 $ 3,850 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: Multiple Choice $682 U $682 F $670 F $670 U