Gentile Corporation makes a product with the following standard costs: Inputs Standard Quantity or Hours 6.6 kilos 0.8 hours 0.8 hours Standard Price or Rate $5.00 per kilo 14.00 per hour $3.00 per hour Direct labor. ariable overhead.. The company produced 6,000 units in May using 36,970 kilos of direct material and 4,340 direct labor-hours. During the month, the company purchased 40,400 kilos of the direct material at $4.70 per kilo. The actual direct labor rate was $13.70 per hour and the actual variable overhead rate was $2.70 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 May is