Tharaldson Corporation makes a product with the following standard costs: Standard Quantity or Hours 6.3 ounces 0.4 hours 0.4 hours Standard Standard Price or Cost Per Rate Unit $ 2.00 per ounce $12.60 $11.00 per hour $ 4.40 $ 6.00 per hour $ 2.40 Direct materials Direct labor Variable overhead 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 3,300 units 2,600 units 19,500 ounces 22,400 ounces 470 hours $ 42,000 $ 13,300 $ 3,550 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