# Kartman Corporation makes a product with the following standard costs: Standard Quantity or HoursStandard Price or RateStandard Cost Per Unit

Kartman Corporation makes a product with the following standard costs: Standard Quantity or HoursStandard Price or RateStandard Cost Per Unit Direct materials 6.5pounds\$7.00per pound\$45.50 Direct labor 0.6hours\$24.00per hour\$14.40 Variable overhead 0.6hours\$4.00per 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. The direct materials purchases variance is computed when the materials are purchased. The variable overhead rate variance for June is: Select one: A. \$210 F B. \$229 U C. \$210 U D. \$229 F