Gilder Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity | Standard Price or | or Hours Rate 4.4 grams | $8.00 per gram 0.7 hours $19.00 per hour 0.7 hours $4.00 per hour Standard Cost Per Unit $35.20 $13.30 $2.80 The company reported the following results concerning this product in June. Originally budgeted output 6,600 units Actual output 6,500 units Raw materials used in production 28,380 grams Purchases of raw materials 31,800 grams Actual direct labor-hours 4,500 hours Actual cost of raw materials purchases $257,580 Actual direct labor cost $89,550 Actual variable overhead cost $16,650 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 efficiency variance for June is: $995 F $950 F O $995 U O $950 U