Tharaldson Corporation makes a product with the following standard costs:

	Standard Quantity or Hours		Standard Price or Rate		Standard Cost Per Unit
Direct materials	5.7	ounces	$ 2.00	per ounce	$ 11.40
Direct labor	0.2	hours	$ 11.00	per hour	$ 2.20
Variable overhead	0.2	hours	$ 6.00	per hour	$ 1.20

The company reported the following results concerning this product in June.

Originally budgeted output	3,900	units
Actual output	3,500	units
Raw materials used in production	22,500	ounces
Purchases of raw materials	23,000	ounces
Actual direct labor-hours	530	hours
Actual cost of raw materials purchases	$ 42,600
Actual direct labor cost	$ 13,900
Actual variable overhead cost	$ 3,950

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:

$1,780 U $8,070 F $8,070 U $1,780 F

Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 5.7 ounces 0.2 hours 0.2 hours Standard Price or Rate $ 2.00 per ounce $ 11.00 per hour $ 6.00 per hour Standard Cost Per Unit $ 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 23,000 ounces 530 hours $ 42,600 $ 13,900 $ 3,950 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