Tharaldson Corporation makes a product with the following standard costs: Standard Standard Quantity or Standard Price or Cost Per Rate Unit Direct materials Direct labor Variable overhead Hours 6.9 ounces 0.4 hours 0.4 hours 2.00 per ounce 13.80 $ 5.20 $ 2.00 $13.00 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 2,300 units 2,800 units 20,500 ounces 23,000 ounces 540 hours $ 42,000 $ 12,300 $ 3,400 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: Tharaldson Corporation makes a product with the following standard costs: Standard Standard Quantity or Standard Price or Cost Per Rate Unit Direct materials Direct labor Variable overhead Hours 6.9 ounces 0.4 hours 0.4 hours 2.00 per ounce 13.80 $ 5.20 $ 2.00 $13.00 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 2,300 units 2,800 units 20,500 ounces 23,000 ounces 540 hours $ 42,000 $ 12,300 $ 3,400 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