Berends Corporation makes a product with the following standard costs:

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	9.2 pounds	$3.00 per pound
Direct labor	0.3 hours	$17.00 per hour
Variable overhead	0.3 hours	$3.00 per hour

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

The labor efficiency variance for April is:

		$1,232 F
		$1,360 F
		$1,360 U
		$1,232 U

Actual output	8,800	units
Raw materials used in production	78,150	pounds
Purchases of raw materials	85,900	pounds
Actual direct labor-hours	2,560	hours
Actual cost of raw materials purchases	$240,520
Actual direct labor cost	$39,424
Actual variable overhead cost	$6,912