Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.6 ounces 0.3 hours Standard Price or Rate $3.00 per ounce Standard Cost Per Unit $ 19.80 $ 10.00 per hour $ 3.00 0.3 hours $5.00 per hour $ 1.50 Actual output Raw materials used in production The company reported the following results concerning this product in June. Originally budgeted output 2,000 units 2,500 units 13,900 ounces Purchases of raw materials Actual direct labor-hours 15,000 ounces 510 hours Actual cost of raw materials purchases $ 40,000 Actual direct labor cost $ 12,000 $ 3,000 Actual variable overhead cost 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 efficiency variance for June is