Hurren Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 4.1 grams $28.70 $7.00 per gram $10.00 per hour Direct labor 0.7 hours $7.00 Variable Joverhead 0.7 hours $7.00 per hour $4.90 The company reported the following results concerning this product in June. units 7,100 7,000 units 28,350 grams Originally budgeted output Actual output Raw materials used in Iproduction Actual direct labor-hours Purchases of raw materials Actual price of raw materials purchased 4,500 hours 31,500 grams per $7.10 gram per $10.90 hour per $6.70 hour Actual direct labor rate Actual variable overhead rate 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: The labor efficiency variance for June is: Multiple Choice $4,360 U $4,000 U $4,360 F $4,000 F