Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Standard Quantity or Standard Price or Cost Per Hours Rate Unit 7.0 ounces $ 3.00 per ounce $21.00 0.3 hours $14.00 per hour $ 4.20 0.3 hours $ 9.00 per hour $ 2.70 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 2,400 units 2,900 units 21,000 ounces 23,100 ounces 550 hours $ 45,000 $ 12,400 $ 3,200 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