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22. Epley Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Direct materials 10.0 pounds $9.5 per pound Direct labor 0.8 hours $32.00 per hour Variable overhead 0.8 hours $15.00 per hour In July the company produced 3,430 units using 13,720 pounds of the direct material and 2,864 direct labor- hours. During the month, the company purchased 14,480 pounds of the direct material at a cost of $35,100 The actual direct labor cost was $91,236 and the actual variable overhead cost was $41,188. 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 labor rate variance for July Is: $3,428 U $412 F $412 U $3,428 F