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