Gala Corporation makes a product with the following standard costs: The company budgeted for production of 2.400 units in June, but actual production was 2.500 units. The company used 19.850 pounds of direct material and 980 direct labor-hours to produce this output. The company purchased 21.700 pounds of the direct material at $6.70 per pound. The actual direct labor rate was $19.20 per hour and the actual variable overhead rate was $1.80 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 variable overhead efficiency variance for June is: $36 U $36 F $40 U $40 F