Hurren 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 Actual direct labor-hours 4,400 hours Purchases of raw materials 32,700 grams Actual price of raw materials purchased $7.10 per gram Actual direct labor rate $18.90 per hour Actual variable overhead rate $6.70 per hour 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 labor efficiency variance for June is