13 Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.4 ounces 0.3 hours 0.3 hours Standard Standard Price or Cost Per Rate Unit $ 3.00 per ounce $19.20 $10.00 per hour $ 3.00 $5.00 per hour $ 1.50 00:32:24 Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 3,200 units 2,600 units 19,000 ounces 21,300 ounces 460 hours $ 45,200 $13,200 $ 3,500 Compute the variable overhead rate variance, where the company applies variable overhead on the basis of direct labor hours