Tharaldson Corporation makes a product with the following standard costs: Standard Quantity or Hours 5.5 ounces 0.6 hours 0.6 hours Standard Standard Price or Cost Per Rate S 4.00 per ounce $ 11.00 per hour S8.00 per hour Unit Direct materials Direct labor Variable overhead $22.00 S6.60 $ 4.80 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 4,100 units 4,100 units 23,500 ounces 20,400 ounces 4, 800 hours 42,600 14,100 S 4,050 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 materials quantity variance for June is: 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 materials quantity variance for June is Multiple Choice $1,984 U $3,800 U $3,800 F