Saved Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.4 ounces 0.3 hours 0.3 hours Standard Price or Rate $ 3.00 per ounce $ 10.00 per hour $ 5.00 per hour Standard Cost Per Unit $19.20 $ 3.00 $ 1.50 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 3,200 units 2,600 units 20, 200 ounces 21,300 ounces 460 hours $ 45,200 $ 13,200 $ 3,600 5 of 5