3 . Gilor Corporation makes a product with the following standard Co Standard Hours Drect materis GO Director DAS hours 0.45 hours Variable overed Scard Price Standard Colt per Unit SICOD Dega $1600 per hour $300 per hour $66.00 $720 $ 135 The company reported the flowing results concerning this product in June Orly Budotted output Actuatoutput Rower used in production Purchases of raw materials Actus direct bours Accost of row materiais purchases Actual decor con Actuatore overhead cost 3600 3780 21868 grams 34900 grams 1410 hours $247100 52424 $4729 The company applies variable overhead on the best of direct inboe-hour The direct materials purchases vonance is computed when the materials are purchased The labor efficiency variance for June is O $4628 O $180 $4,656 F O $4,628F