Gilder Corporation makes a product with the following standard costs Standard Quantity or Hours Standard Price or Rate Standard Cost Per Uni Direct materials.. Direct labor 7.6 grams 0.1 hours 0.1 hours $6 00 per gram $16.00 per hour $600 per hour $45 60 $1.60 $0 60 Variable overhead The company reported the following resuts concerning this product in June. Originally budgeted output. Actual output Raw materials used in production 5,400 units 5,500 units 39,200 grams 44.100 grams 510 hours Actual cost of raw materials purchases. Actual direct labor cost Actual variable overhead cost $260.190 $7,803 $2.754 The company applies veriable overhead on the basis of direct labor hours The direct materials purchases varience is computed The variable overhead rate vanance for June is whien the materials are purchnsed O $330F S330 U O $306 F