Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Standard Quantity or Standard Price or Cost Per Hours Rate Unit 7.4 ounces $ 2.00 per ounce $14.80 0.3 hours $18.00 per hour $ 5.40 0.3 hours $ 7.00 per hour $2.10 The company reported the following results concerning this product in June. Originally budgeted output Actual butput 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 2,800 units 2,900 units 19,000 ounces 21,700 ources 450 hours $ 42,200 $ 12,800 $ 3,300 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