Gilder Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity of Standard Price or Hours Rate 3.6 grams $6.00 per gram 1.1 hours $11.00 per hour 1.1 hours $6.00 per hour Standard Cost Per Unit $21.60 $12.10 $6.60 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 8,100 8,000 28,300 31,000 3,700 $189,100 $44,030 $21,090 units units grams 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 materials price variance for June is: $3,100 v $2,844 F O $3,100 F O $2,844 U