Tharaldson Corporation makes a product with the following standard costs: Standard Cost Per Unit $ 20.10 $ 4.42 $ 2.40 Standard Quantity or Hours Standard Price or Rate Direct materials 6.7 ounces $ 3.00 per ounce Direct labor 0.4 hours $11.88 per hour Variable overhead 0.4 hours $ 6.00 per hour The company reported the following results concerning this product in June. Originally budgeted output 2,188 units Actual output 2,6ee units Raw materials used in production 18,982 ounces Purchases of raw materials 20, 882 ounces Actual direct labor-hours 520 hours Actual cost of raw materials purchases $ 41,080 Actual direct labor cost $ 12,182 Actual variable overhead cost $ 3,050 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 varlance for June is