Use the following information to answer the next six questions. Kartman Corporation makes a product with the following standard costs: Standard Quantity Standard Cost or Hours Standard Price or Rate Per Unit Direct materials 6.5 pounds $ 7.00 per pound $ 45.50 Direct labor 0.6 hours $ 24.00 per hour $ 14.40 Variable overhead 0.6 hours $ 4.00 per hour $ 2.40 In June the company's budgeted production was 3.400 units but the actual production was 3,500 units. The company used 22,150 pounds of the direct material and 2,290 direct labor-hours to produce this output. During the month the company purchased 25.400 pounds of the direct material at a cost of $170,180. The actual direct labor cost was $57,021 and the actual variable overhead cost was $8,931. The company applies variable overhead on the basis of direct labor-hours. 12) The materials quantity variance for June is: A) $4,200 F B) $4,200 U C) $4,020 U D) $4,020 F 13) The materials price variance for June is: A) $7,620 U B) $6,825 U C) $6,825 F D) $7,620 F 14) The labor efficiency variance for June is: A) $4,560 F B) $4,560 U C) $4,731 U D) $4,731 F 15) The labor rate variance for June is: A) $1,890 F B) $2,061 U C) $2,061 F D) $1,890 U 10) The variable overhead efficiency variance for June is: A) $760 F B) $760 U C) $741 F D) $741 U 17) The variable overhead rate variance for June is: A) $210 U B) $229 F C) $229 U D) $210 F