Gilder Corporation makes a product with the following standard costs: Direct materials. Direct labor.. Variable overhead... Standard Quantity or Hours 7.6 grams Standard Price or Rate $6.00 per gram Standard Cost Per Unit $45.60 0.1 hours $16.00 per hour $1.60 0.1 hours $6.00 per hour $0.60 Actual output... Raw materials used in production The company reported the following results concerning this product in June. Originally budgeted output.. 5,400 units 5,500 units 39,200 grams Purchases of raw materials. 44,100 grams Actual direct labor-hours..... 510 hours Actual cost of raw materials purchases.. $260,190 $7,803 $2,754 Actual direct labor cost... 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 materials price variance for June is: Select one: a. $4,410 F O b. $4,410 U c. $4,180 U d. $4,180 F