Question 8 (1 point) Gilder Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit 7.6 grams $6.00 per gram $45.60 0 1 hours $16.00 per hour $1 60 0.1 hours $6.00 per hour $0.60 The company reported the following results concerning this product in June. Originally budgeted output.. Actual output....... Raw materials used in production Purchases of raw materials Actual direct labor-hours......... Actual cost of raw materials purchases Actual direct labor cost. Actual variable overhead cost. 5.400 units 5,500 units 39,200 grams 44.100 grams 510 hours $260.190 $7.803 $2.754 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: $240 U $216 U $240 F $216 F