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