Tharaldson Corporation makes a product with the following standard costs: Standard Standard Quantity or Standard Price or Cost Per Hours Rate Unit 6.0 ounces $ 3.00 per ounce $18.00 0.3 hours $11.00 per hour $ 3.30 0.3 hours $ 9.00 per hour $ 2.70 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 3,600 units 3,200 units 21,000 ounces 22,100 ounces 500 hours $ 42,300 $ 13,600 $ 3,800 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: The labor rate variance for June is: Multiple Choice $2,166 F $8,100 F O $2,166 U $8,100 U Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours 8.4 grams 0.5 hours 0.5 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 3.00 per gram $30.00 per hour $ 8.00 per hour The company produced 6,200 units in January using 40,310 grams of direct material and 2,480 direct labor-hours. During the month, the company purchased 45,400 grams of the direct material at $2.70 per gram. The actual direct labor rate was $29.30 per hour and the actual variable overhead rate was $7.80 per hour. 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 January is: Multiple Choice $496 U $620 F $496 F $620 U