Tharaldson Corporation makes a product with the following standard costs:

Tharaldson Corporation makes a product with the following standard costs: Standard Standard Standard Price or Quantity Cost Per or Unit Hours Rate Direct materials 6.7 ounces 3.00 per ounce $20.10 11.00 per hour Direct labor 0.4 hours 4.40 $ 2.40 Variable overhead 0.4 hours 6.00 per hour The company reported the following results concerning this product in June. Originally budgeted output Actual output 2,100 units 2,600 units Raw materials used in production 18,900 ounces Purchases of raw materials 20,000 ounces Actual direct labor-hours 520 hours Actual cost of raw materials purchases 41,000 $ 12,100 $ 3,050 Actual direct labor cost Actual variable overhead cost The company applies varlable overhead on the basis of direct labor-hours. The direct materials purchases varlance is computed when the materials are purchased The labor efficlency varlance for June Is: Multiple Choice $5,720 F $3.520 U $3,520 F $5,720 U