Tharaldson Corporation makes a product with the following standard costs Direct materials Direct labor Variable overhead Standard Quantity or Hours 7.7 ounces 8.2 hours 0.2 hours Standard Price or Rate $2.00 per ounce $11.00 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 $ 4.00 per hour 3,100 units 2,500 units 22,300 ounces 23,400 ounces 450 hours $ 45,100 $ 13,100 $ 3,550 Standard Cost Per Unit $15.40 $ 2.20 $.80 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 labor rate variance for June is