41. Gilder Corporation makes a product with the following standard costs: Standard Quantity or Hours 3.9 grams Direct materials Direct labor Variable overhead Standard Price or Rate $9.00 per gram $14.00 per hour $9.00 per hour Standard Cost Per Unit $35.10 $19.60 $12.60 1.4 hours 1.4 hours 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 7.400 units 7,300 units 28,330 grams 31,300 grams 4,000 hours $284,830 $59,600 $34,800 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 quantity variance for June is: $1,274 U $1,274 F $1,260 U $1,260 F