Hurren Corporation makes a product with the following standard costs: Inputs Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 5.0 grams $4.00 per gram $20.00 Direct labor 0.8 hours $15.00 per hour $12.00 Variable overhead 0.8 hours $4.00 per hour $3.20

The company reported the following results concerning this product in June.

Originally budgeted output 6,200 units Actual output 6,100 units Raw materials used in production 28,440 grams Actual direct labor-hours 4,600 hours Purchases of raw materials 32,400 grams Actual price of raw materials purchased $4.10 per gram Actual direct labor rate $15.90 per hour Actual variable overhead rate $3.70 per hour The company applies variable overhead on the basis of direct labor-hours. The direct materials price variance is computed when the materials are purchased.

The labor efficiency variance for June is:

$4,200 U $4,452 U $4,452 F $4,200 F