ok ences Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Standard Quantity or Hours 6.0 ounces 0.3 hours Standard Cost Standard Price or Rate: $3.00 per ounce Per Unit $ 18.00 $ 3.30 $ 2.70 Variable overhead 0.3 hours $ 11.00 per hour $ 9.00 per hour The company reported the following results concerning this product in June. Originally budgeted output Actual output Raw materials used in production 3,600 units 3,200 units 21,000 ounces Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 22,100 ounces 500 hours $ 42,300 $ 13,600 $ 3,800 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