Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.8 ounces 0.5 hours 0.5 hours Standard Price or Rate $ 4.00 per ounce $ 12.00 per hour $ 7.00 per hour Standard Cost Per Unit $ 27.20 $ 6.00 $ 3.50 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 2,200 units 2,700 units 16,900 ounces 18,000 ounces 530 hours $ 45,000 $ 12,200 $ 3, 100 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: $6,840 F $9,840 U $6,840 U $9,840 F