Gentile Corporation makes a product with the following standard costs Input 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.... Variable 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 $1,380 F $1,242 F $1,380 U $1,242 U