Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 7.7 ounces 0.2 hours 0.2 hours Standard Price or Rate $ 2.00 per ounce $ 11.00 per hour $ 4.00 per hour Standard Cost Per Unit $15.40 $ 2.20 $ .80 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 3,100 units 2,500 units 22,300 ounces 23,400 ounces 450 hours 45, 100 13,100 3,550 $ $ $ 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 O $210 F O $200 U $210 U O $200 F