Gilder Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity of Standard Price or Hours Rate 4.1 grams $7.00 per gram 0.7 hours $10.00 per hour 0.7 hours $7.00 per hour Standard Cost Per Unit $28.70 $7.00 $4.90 The company reported the following results concerning this product in June. Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 7,100 units 7,000 units 28,350 grams 31,500 grams 4,500 hours $223,650 $49,050 $30,150 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: O $2,680 F 0 $2,68O U $2,800 U O $2,800 F