Gilder Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 5.3 grams $7.00 per gram $37.10 Direct labor 0.8 hours $18.00 per hour $14.40 Variable overhead 0.8 hours $7.00 per hour $5.60 The company reported the following results concerning this product in June. Originally budgeted output 5,700 units Actual output 5,600 units Raw materials used in production 28,470 grams Purchases of raw materials 32,700 grams Actual direct labor-hours 4,400 hours Actual cost of raw materials purchases $232,170 Actual direct labor cost $83,160 Actual variable overhead cost $29,480 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: $536 F $560 U $536 U $560 F