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