Tharaldson Corporation makes a product with the following standard costs: Standard Quantity or Hours 7.6 ounces 0.5 hours 0.5 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 4.00 per ounce $ 10.00 per hour $ 9.00 per hour Standard Cost Per Unit $ 30.40 $ 5.00 $ 4.50 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 3,000 units 3,100 units 16,300 ounces 17,400 ounces 510 hours $ 45,000 $ 13,000 $ 3,500 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