Hours Rate Per Unit $4.00 per gram Direct materials 4.2 grams $16.80 0.8 hours $11.00 per hour $8.80 Direct labor Variable overhead 0.8 hours $6.00 per hour $4.80 The company reported the following results concerning this product In June. 7.200 units Originally budgeted output Actual output 00 units Raw materials used In product lon 28 grams hours Actual direct labor-hours 5,6 3.600 grams chases of raw materials S410 pergram Actual price of raw materlals purchased Actual direct labor rate Actual variable overhead rate $5.700 per hour The company applles varlable overhead on the basls of dlrect labor-hours. The direct materlals purchases varlance Is computed when the materlals are purchased. The variable overhead efficiency variance for June Is: O $456 F O $480 U O $456 U O $480 F