Gllder Corporation makes a product with the following standard costs: Standard Quantity of Standard Price or Hours Rate Direct materials 5.0 grams $4.00 per gram Direct labor 0,8 hours $15.00 per hour Variable overhead 0.8 hours $4.00 per hour Standard Cost Per Unit $20.00 $12.00 $3.20 The company reported the following results concerning this product in June. Onginally 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 6,200 units 6,100 units 28.440 grams 32.400 grams 4,600 hours $132,840 $73.140 $17.020 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 varlance for June is: 0 $1,120 U 0 $1,036 U O $1,120 F O $1.036 F