Tharaldson Corporation makes a product with the following standard costs:

Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit

Direct materials $6\mathrm{.}0$ ounces $ $3\mathrm{.}00$ per ounce $ $18\mathrm{.}00$

Direct labor $0\mathrm{.}3$ hours $ $11\mathrm{.}00$ per hour $ $3\mathrm{.}30$

Variable overhead $0\mathrm{.}3$ hours $ $9\mathrm{.}00$ per hour $ $2\mathrm{.}70$

The company reported the following results concerning this product in June.

Originally budgeted output $3,600$ units

Actual output $3,200$ units

Raw materials used in production $21,000$ ounces

Purchases of raw materials $22,100$ ounces

Actual direct labor$-$hours $500$ hours

Actual cost of raw materials purchases $ $42,300$

Actual direct labor cost $ $13,600$

Actual variable overhead cost $ $3,800$

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:

A$.$ $$6,380$ U

B$.$ $$5,060$ U

C$.$ $$6,380$ F

D$.$ $$5,060$ F