The variable overhead rate variance for August is:

A.733 F

B.424 U

C. 733 U

D. 424 F

Handerson Corporation makes a product with the following standard costs: Standard Quantity Standard Price or Rate or Hours $6.20 per kilo Direct materials 8.7 kilos Direct labor 0.6 hours $22.00 per hour 0.6 hours 6.20 per hour Variable overhead The company reported the following results concerning this product in August. Actual output 3,400 units Raw materials used in production 29,230 kilos Purchases of raw materials 31,800 kilos Actual direct labor-hours 1,180 hours $197,920 22,936 $7,740 Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the