Standard Cost Per Unit $ 13.20 $ 15.30 $ 1.80 Majer Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Direct materials 6.6 ounces $ 2.00 per ounce Direct labor 0.9 hours $ 17.00 per hour Variable overhead 0.9 hours $ 2.00 per hour The company reported the following results concerning this product in February Originally budgeted output 4,500 units Actual output 5,400 units Raw materials used in production 30,600 ounces Actual direct labor-hours 2,120 hours Purchases of raw materials 33,000 ounces Actual price of raw materials $ 107.10 per ounce Actual direct labor rate $ 97.60 per hour Actual variable overhead rate $ 1.40 per hour 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 February is. The variable overhead rate variance for February is: Multiple Choice $1,277 U $1,272 U $1,277 F $1,272 F