Multiple Choice

• $809 F

• $592 U

• $809 U

• $592 F

Handerson Corporation makes a product with the following standard costs: 22 Direct materials Direct labor Variable overhead Standard Quantity or Hours Standard Price or Rate 10.4 kilos $ 7.90 per kilo 0.3 hours $ 39.00 per hour 0.3 hours $ 7.90 per hour 01:36:21 The company reported the following results concerning this product in August. 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 5,100 units 30,930 kilos 33,500 kilos 1,120 hours $ 214,920 $ 24,636 $ 9,440 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 August is