Gilder Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 7.6 grams 0 1 hours 0.1 hours Standard Price or Rate $5.00 per gram $16.00 per hour $8.00 per hour Standard Cost Per Unit $45.60 $160 50.60 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 5.400 units 5.500 units 39. 200 grams 44,100 grams 510 hours $260.190 $7.803 $2.754 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: $240 V $216 U $240 F $216 F