Tharaldson Corporation makes a product with the following standard costs Standard Quantity or Hours 5.3 ounces 0.2 hours 0.2 hours Standard Standard Price or Cost Per Unit $10.60 Direct materials Direct labor Variable overhead Rate $ 2.00 per ounce 13.00 per hour $ 4.00 per hour 2.60 $ .80 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 4,300 units 4,300 units 28,900 ounces 22,000 ounces 570 hours $ 39,400 $14,300 $4,150 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