19. Gilder Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 3.7 grams 1.2 hours 12 hours Standard Price or Rate $5.00 per gram $12.00 per hour $5.00 per hour Standard Cost Per Unit $18.50 $14.40 $6.00 The company reported the following results concerning this product in June. Originally budgeted output 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 8,000 units 7,900 units 28,310 grams 31,100 grams 3,800 hours $158,610 $49,020 $17,860 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 materials price variance for June is: $2,846 F $3,110 F $3,110 U $2,846 U