Tharaldson Corporation makes a product with the following standard costs Standard Quantity or Standard Price or Cost Per Standard Unit Hours 5.9 ounces 0.4 hours 0.4 hours Rate Direct materials Direct labor Variable overhead 2.00 per ounce 11.80 $ 4.00 1.60 $10.00 per hour $ 4.00 per hour 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 20,900 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 labor efficiency variance for June is Multiple Choice $9,700 U $8,100 U $8,100 F $9,700 F