Gilder Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 3.4 grams 0.6 hours 0.6 hours Standard Price or Rate $4.00 per gram $11.00 per hour $8.00 per hour Standard Cost Per Unit $13.60 $6.60 $4.80 The company reported the following results concerning this product in June. units units grams 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 8,500 8,400 28,280 30,800 4,800 $126,280 $57,120 $36,960 grams hours 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: $1,848 F $1,848 U $1,920 U $1,920 F