Kartman Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 8.1 pounds $ 8.60 per pound $ 69.66 Direct labor 0.4 hours $ 40.00 per hour $ 16.00 Variable overhead 0.4 hours $ 5.60 per hour $ 2.24 In June the company's budgeted production was 5,000 units but the actual production was 5,100 units. The company used 23,750 pounds of the direct material and 2,450 direct labor-hours to produce this output. During the month, the company purchased 27,000 pounds of the direct material at a cost of $186,180. The actual direct labor cost was $58,621 and the actual variable overhead cost was $13,231. 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: