The Simon Company utilizes a standard costing system and a flexible budget. At a normal level of activity of 15,000 units and 45,000 standard direct labor hours, the standard direct labor cost would be $270,000. During June, 44,950 hours were worked to produce 14,000 units at an actual direct labor cost of $352,000.

The direct labor rate variance in June was

		$82,259 (rounded)
		$25,620 (rounded)
		$82,350 (rounded)
		$27,450 (rounded)