Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 5.9 ounces 0.4 hours 0.4 hours Standard Price or Rate $ 2.00 per ounce $ 10.00 per hour $ 4.00 per hour Standard Cost Per Unit $ 11.80 $ 4.00 $ 1.60 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 3,700 units 3,300 units 21,500 ounces 22,000 ounces 510 hours $ 42,400 $ 13,700 $ 3,850 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: Multiple Choice $3,564 F o $3,240 U O O $3,564 U o o O $3,240 F