Tharaldson Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 5.3 ounces $ 2.00 per ounce $ 10.60 Direct labor 0.2 hours $ 13.00 per hour $ 2.60 Variable overhead 0.2 hours $ 4.00 per hour $ .80 The company reported the following results concerning this product in June. Originally budgeted output 4,300 units Actual output 4,300 units Raw materials used in production 20,900 ounces Purchases of raw materials 22,000 ounces Actual direct labor-hours 570 hours Actual cost of raw materials purchases $ 39,400 Actual direct labor cost $ 14,300 Actual variable overhead cost $ 4,150 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: Garrison 16e Rechecks 2017-10-31 Multiple Choice $1,160 U $1,218 U $1,218 F $1,160 F