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A product's standard cost card specifies that a unit of the product requires 4 direct labor-hours. During September, 3,350 units were made, which was 150 units less than budgeted. The total budgeted direct labor cost for September was $117,600. The direct labor cost incurred in September was $111,850 and 13,450 direct labor-hours were worked. The labor efficiency variance for the month was: $420 U $415.80F $415.80 U $420F Vermeillen Corporation uses a standard costing system in which variable manufacturing overhead is assigned to production on the basis of the number of machine setups. The following data pertain to one month's operations: * Variable manufacturing overhead cost incurred: $70,000 * Total variable manufacturing overhead variance: $4,550 Favorable * Standard machine setups allowed for actual production: 3,550 * Actual machine setups incurred: 3,500 The standard variable overhead rate per machine setup is: $20.00 $21.30 $21.00 $18.44