Kartman Corporation makes a product with the following standard costs: Standard Quantity Standard Price or Standard Cost or HourS 6.5 pounds 0.6 hours 0.6 hours Rate Per Unit Direct materials Direct labor Variable overhead $ 7.00 per pound 45 $24.00 per hour $4.00 per hour 45.50 14.40 2.40 In June the company's budgeted producion was 3,400 units but the actual production was 3,500 units. The olmpany used 22,150 pounds of the direct material and 2,290 direct labor-hours to produce this output, During the month, the company purchased 25,400 pounds of the direct material at a cost of $170,180. The actual direct labor cost was $57,021 and the actual variable overhead cost was $8,931 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 variance for June is