Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 7.2 ounces 0.4 hours 0.4 hours Standard Price or Rate $ 2.00 per ounce $ 16.00 per hour $ 5.00 per hour Standard Cost Per Unit $ 14.40 $ 6.40 $ 2.00 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 2,600 units 2,200 units 18,000 ounces 21,500 ounces 500 hours $ 42,000 $ 12,600 $ 3,300 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