Tharaldson Corporation makes a product with the following standard costs: Standard Quantity or Hours 5.2 ounces 0.3 hours 0.3 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 3.00 per ounce $ 14.00 per hour $ 5.00 per hour Standard Cost Per Unit $ 15.60 $ 4.20 $ 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 4,400 units 4,600 units 20,800 ounces 21,900 ounces 580 hours $ 39,500 $ 14,400 $ 4,200 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: Handerson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 9.4 kilos 0.4 hours 0.4 hours Standard Price or Rate $ 6.90 per kilo $ 29.00 per hour $ 6.90 per hour The company reported the following results concerning this product in August. 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 4,100 units 29,930 kilos 32,500 kilos 1,150 hours $ 204,920 $ 23,636 $ 8,440 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 rate variance for August is