The Thompson Company uses standard costing and has established the following direct material and direct labor standards for each unit of Lept. Direct materials: 2 gallons at $4 per gallon Direct labor: 05 hours at $8 per hour During September, the company made 6,000 Lepts and incurred the following costs: Direct materials purchased: 13,400 gallons at $4.10 per gallon Direct materials used: 12,600 gallons Direct labor used: 2,800 hours at $7.65 per hour What is the variable overhead rate variance for the month? $5,885 F $1, 220F $5,885 U $1, 220 U The labor efficiency variance for September was: $1,600 favorable $22,400 favorable $33,600 favorable $3,200 favorable The materials quantity variance for September was: $5,740 unfavorable $5,600 unfavorable $2,460 unfavorable 52,400 unfavorable The labor rate variance for September was