Tharaldson Corporation makes a product with the following standard costs:

Direct materials

Direct labor

Variable overhead

Standard

Quantity or

Hours

7.2 ounces

0.3 hours

0.3 hours

Standard Price or Rate

$ 2.00 per ounce

$ 16.00 per hour

$ 5.00 per hour

Standard Cost Per

Unit

$ 14.40

$ 4.80

$ 1.50

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

2,600 units

2,200 units

20, 400 ounces

21,500 ounces

500 hours

$ 42,000

$ 12,600

$ 3,300

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed purchased.

The variable overhead efficiency variance for June is:

Tharaldson Corporation makes a product with the following standard costs: The compariy reported the following results concerning this product in June. The company applies variable overhead on the tasis of dinect labor-hours. The clirect materials purchases variance is computed when the materials are purchased. The variable overhead efticiency variance for June is: Tharaldson Corporation makes a product with the following standard costs: The compariy reported the following results concerning this product in June. The company applies variable overhead on the tasis of dinect labor-hours. The clirect materials purchases variance is computed when the materials are purchased. The variable overhead efticiency variance for June is