Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Standard Quantity or Houra 5.5 ounces 0.4 hours 0.4 hours Standard Price or Rate $ 2.00 per ounce $ 11.00 per hour Standard Cost Per Unit $ 11.00 $ 4.40 $ 3.20 Variable overhead $ 8.00 per hour 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 22,500 ounces 23,000 ounces 550 hours $ 42,800 $ 14,100 $ 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 variable overhead efficiency variance for June is: Multiple Choice $9,156 F $8,720 U $9,156 U $8,720 F Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead. Standard Quantity or Hours 5.9 ounces 0.4 hours 0.4 hours Standard Price or Rate Standard Cost Per Unit $ 2.00 per ounce $10.00 per hour $ 4.00 per hour $ 11.80 $4.00 $ 1.60 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 3,700 units 3,300 unita 21,500 ounces 22,000 ounces 510 hours $ 42,400 $ 13,700 $ 3,750 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 rate variance for June is: Multiple Choice $1,722 U $1,722 F $1,710 F $1,710 U