Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours 7.4 grams 8.5 hours e.5 hours Standard Price or Rate s 2.88 per gram $20.ee per hour 7.e0 per hour Direct materials Direct labor Variable overhead The company produced 5.200 units in January using 39,310 grams of direct material and 2.380 direct labor-hours. During the month, the company purchased 44.400 grams of the direct material at $170 per gram. The actual direct labor rate was $19.30 per hour and the actual variable overhead rate was $6.80 per hour The company applies varable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials ar The labor efficiency varlance for January is