Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 7.1 ounces 0.2 hours 0.2 hours Standard Price or Rate $ 4.00 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. $ 4.00 per hour 2,500 units 3,000 units 18,300 ounces 19,400 ounces 560 hours Actual cost of raw materials purchases $ 45,100 Actual direct labor cost $ 12,500 $ 3,250 Standard Cost Per Unit $ 28.40 $ 2.20 $.80 Actual variable overhead cost 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: Mitinle Chri