Gilder Corporation makes a product with the following standard costs: Standard Quantity Standard Price or Standard Cost Per Unit or Hours Rate $6.00 per gram 4.3 grams - I 09 hours $25.80 Direct labor $10.00 per hour $9.00 Variable overhead 0.9 hours$5.00 per hour $4.50 The company reported the following results concerning this product in June. 7000 units output Actual output Raw materials used in production 6,900 units 28,370 grams 1,700 grams 5,500 hours Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases $193,370 Actual direct labor cost $59,950 Actual variable overhead cost $25,850 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 O $3,550 F O $3.550 u O$3,337 Uu O $3,337 F