Tharaldson Corporation makes a product with the following standard costs Direct materials Direct labor Variable overhead Standard Quantity or Hours 5.8 ounces 0.5 hours 0.5 hours Standard Price or Rate $ 3.00 per ounce $ 12.00 per hour $5.00 per hour The company reported the following results concerning this product in June. Originally budgeted output Actual output Purchases of raw materials 3,800 units 3,400 units 22,000 ounces 22,900 ounces Rav materials used in production Actual direct labor-hours 520 hours Actual cost of raw materials purchases $ 42,500 Actual direct labor cost $ 13,800 $3,900 Standard Cost Per Unit $17.40 $6.00 $ 2.50 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