Gilder Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity of Standard Price or Hours Rate 3.9 grams $9.00 per gram 1.4 hours $14.00 per hour 1.4 hours $9.00 per hour Standard Cost Per Unit $35.10 $19.60 $12.60 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 7.400 units 7,300 units 28.330 grams 31.300 grams 4.000 hours $284,830 $59.600 $34.800 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 Junie is O $2,850 F O $3,130 F 0 $2,850 U O $3,130 0