Kartman Corporation makes a product with the following standard costs: Standard Quantity or HoursStandard Price or RateStandard Cost Per Unit Direct materials 6.9pounds$7.40per pound$51.06 Direct labor 0.4hours$28.00per hour$11.20 Variable overhead 0.4hours$4.40per hour$1.76 In June the company's budgeted production was 3,800 units but the actual production was 3,900 units. The company used 22,550 pounds of the direct material and 2,330 direct labor-hours to produce this output. During the month, the company purchased 25,800 pounds of the direct material at a cost of $174,180. The actual direct labor cost was $57,421 and the actual variable overhead cost was $9,731. The company applies 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 June is: