uses a standard cost system and has established the following standards for orie unit of product: - The company produced 3,100 units during the month. - A total of 20.100 pounds of material were purchased at a cost of $14.280. - There was no beginning inventory of materlals on hand to start the montfy at the end of the month. 4,320 pounds of imaterial remained in the warehouse. - During Masch, 1,60 direct labor-hours were worked at a rote of $37.50 per hour. - Vartable manufacturing overheod costs during Mareh tolaled $14,761 The direct materials purchases variance is computed when the materials are purchased. The variable overithead rale variance for March is: Multiple Choice $4.089F $4,089U $4,465F $4,465U