a. 2305u

b. 5400u

c. 5400f

d. 2305f

Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 5.2 ounces 0.9 hours 0.9 hours Standard Standard Price or Cost Per Rate Unit $ 5.00 per ounce $26.00 $14.00 per hour $12.60 $ 5.00 per hour $ 4.50 1:06:10 ook 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 Agual direct labor cost Actual variable overhead cost 4,400 units 4,600 units 25,000 ounces 20,100 ounces 7,200 hours 42,900 14,400 4,200 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