Gilder Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	8.60 grams	$8.00 per gram	$68.80
Direct labor	0.3 hours	$17.00 per hour	$5.10
Variable overhead	0.3 hours	$8.00 per hour	$2.40

The company reported the following results concerning this product in June.

Originally budgeted output	5,600	units
Actual output	5,700	units
Raw materials used in production	40,200	grams
Purchases of raw materials	46,100	grams
Actual direct labor-hours	590	hours
Actual cost of raw materials purchases	$261,690
Actual direct labor cost	$8,053
Actual variable overhead cost	$3,014

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 rate variance for June is:

$1,994 F

$1,977 F

$1,994 U

$1,977 U

2.

Gilder Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	5.2 grams	$6.00 per gram	$31.20
Direct labor	0.7 hours	$17.00 per hour	$11.90
Variable overhead	0.7 hours	$6.00 per hour	$4.20

The company reported the following results concerning this product in June.

Originally budgeted output	5,800	units
Actual output	5,700	units
Raw materials used in production	28,460	grams
Purchases of raw materials	32,600	grams
Actual direct labor-hours	3,800	hours
Actual cost of raw materials purchases	$198,860
Actual direct labor cost	$68,020
Actual variable overhead cost	$21,660

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:

$1,083 F

$1,140 U

$1,083 U

$1,140 F

3.

Gilder Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	3.9 grams	$9.00 per gram	$35.10
Direct labor	0.7 hours	$11.00 per hour	$7.70
Variable overhead	0.7 hours	$9.00 per hour	$6.30

The company reported the following results concerning this product in June.

Originally budgeted output	7,400	units
Actual output	7,300	units
Raw materials used in production	28,330	grams
Purchases of raw materials	31,300	grams
Actual direct labor-hours	5,000	hours
Actual cost of raw materials purchases	$284,830
Actual direct labor cost	$59,500
Actual variable overhead cost	$43,500

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 rate variance for June is:

$1,533 U

$1,533 F

$1,500 F

$1,500 U