Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours 7.4 grams 0.5 hours 0.5 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 2.00 per gram $20.00 per hour $7.00 per hour 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 laborate was $19.30 per hour and the actual variable overhead rate was $6 80 per hour 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 labor efficiency variance for January is: Multiple Choice O $4246 O $4,2461