Valera Corporation makes a product with the following standards for labor and variable overhead
Standard quality Standard Price Standard Cost
or hours or rates per unit
Direct labor 0.4 hours $21.00 per hour $8.40
Variable overhead 0.4 hours $ 6.00 per hour $2.40

The company budgeted for production of 5,300 units in July, but actual production was 5,400 units. The hour. The company used 2130 drect labor-hours to produce this output. The actual varlabie ovesthead rate was 56 per hour.The company applies varsable overhead on the basis of direct labor-hours.
The variable overhead rate variance for July
a. $213 F
b. $216 U
c. $216 F
d. 213 U