Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Hours Standard Quantity or Standard Price or Rate $ 3.00 per ounce 6.4 ounces 0.3 hours 0.3 hours $ 10.00 per hour $5.00 per hour 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 3,200 units 2,600 units 19,000 ounces 21,300 ounces 460 hours $ 45,200 $ 13,200 $ 3,500 Standard Cost Per Unit $ 19.20 $ 3.00 $ 1.50 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: