Gilder Corporation makes a product with the following standard costs: Standard Quantity or Standard Cost Per Unit Standard Price rRate Hours $4.00 per gram $24.00 Direct materials 6.00 grams Direct labor $10.00 per hour 1.50 0.15 hours Variable overhead $3.00 per hour 0.45 0,.15 hours The company reported the following results concerning this product in June: Originally budgeted output 3,000 units Actual output 3.060 units 17,836 grams Raw materials used in production 20.336 grams Purchases of raw materials Actual direct labor-hours 410 hours Actual cost of raw materials purchases $77,280 $3,809 Actual direct labor cost. $769 Actual variable overhead cost 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 labor efficiency variance for June is: $490 F $462 U $462 F O O O