Voogan Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Direct materials 7.9 grams $ 2.50 per gram Direct labor 0.5 hours $ 25.00 per hour Variable overhead 0.5 hours $ 7.50 per hour The company produced 5,700 units in January using 39,810 grams of direct material and 2.430 direct labor-hours. During the month, the company purchased 44,900 grams of the direct material at $2.20 per gram. The actual direct labor rate was $24,30 per hour and the actual variable overhead rate was $7.30 per hour. The company apples variable overhead on the basis of direct labor hours. The direct materials purchases variance is computed when the materials are purchased The variable overhead rate variance for January Multiple Choice $570 U $570 F for January is: 0:54:52 Multiple Choice O $570 U $570 F $486 U $486 F