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Tharaldson Corporation makes a product with the following standard costs: The company reported the following results conceming this product in June. The company applies variable overhead on the basis of direct labor hours. The direct materials purchases variance is computed when the matarials are purchased. The labor efficiency variance for June is: Tharaldson Corporation makes a product with the following standard costs: The company reported the following results concerning this product in June. 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 labor rate variance for June is