Tharaldson Corporation makes a product with the following standard costs: Standard Quantity or Standard Cost Hours Standard Price or Rate Per Unit Direct materiala 6.7 ounces $ 3.00 per ounce $ 20.10 Direct labor 0.4 hours $ 11.00 per hour $4.40 Variable overhead 0.4 hours $ 6.00 per hour $ 2.40 The company reported the following results concerning this product in June Originally budgeted output 2,100 units Actual output 2,600 units raw materials used in production 19,500 ounces Purchases of raw materials 20.000 ounced Actual direct labor-hours 520 hours Actual cost of raw materials purchases $ 41,000 Actual direct labor cost $ 12,100 Actual variable overhead cont $3,050 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 variable overhead officiency 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 variable overhead efficiency variance for June is: Multiple Choice $3.328 F $31200 $31230 $3120 F