Gilder Corporation makes a product with the following standard costs: Standard Quantity or Standard Price or Rate Standard Cost Per Hours 6.20 grams 0.25 hours 0.25 hours $6.00 per gram $12.00 per hour $ 5.00 per hour $37.20 s 3.00 $1.25 Direct materials Direct labor Varlable overhead 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 3,200 units 3,300 units 9180 grams 21,880 grams 710 hours $122,530 $8,002 $2,809 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases varlance is computed when the materials are purchased. The labor efficiency varlance for June is: $%1,380 F O $1,352 u O $1,352 F O $100 U