1.Tharaldson Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	5.5 ounces	$ 2.00 per ounce	$ 11.00
Direct labor	0.4 hours	$ 11.00 per hour	$ 4.40
Variable overhead	0.4 hours	$ 8.00 per hour	$ 3.20

The company reported the following results concerning this product in June.

Originally budgeted output	4,100 units
Actual output	3,900 units
Raw materials used in production	20,500 ounces
Purchases of raw materials	21,600 ounces
Actual direct labor-hours	550 hours
Actual cost of raw materials purchases	$ 42,800
Actual direct labor cost	$ 14,100
Actual variable overhead cost	$ 4,050

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 efficiency variance for June is:

2. A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours.

Standard hours per unit of output	4.70 direct labor-hours
Standard variable overhead rate	$11.60 per direct labor-hour

The following data pertain to operations for the last month:

Actual direct labor-hours	8,600 direct labor-hours
Actual total variable manufacturing overhead cost	$ 95,940
Actual output	1,700 units

What is the variable overhead efficiency variance for the month?