Eliezrie Corporation makes a product with the following standard costs: In January the company's budgeted production was 7400 units but the actual production was 7500 units. The company used 45, 580 kilos of the direct material and 2, 030 direct labor hours to produce this output. During the month, the company purchased 48, 500 kilos of the direct material at a cost of exist53.350. The actual direct cost was exist18, 473 and the actual variable overhead cost was exist7, 714. 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: exist2.2.200U exist2.002 F exist2.200 F exist2.002U