Tharaldson Corporation makes a product with the following standard costs standard Quantity or Houts 5.2 ounces 0.3 hours 0.3 hours Standard Standard Price of Cost Per Rite Unit $ 3.00 per ounce $15.60 $14.00 per hour $ 4.20 $5.00 per hour $ 1.50 Direet materials Direct labor Variable overhead 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-hour Actual cost of raw materials purchauen Actual direct labor cost Actual variable overhead cost 4,400 unit 4.600 units 23.000 23,500 ton 580 hours $39,500 $14,400 $4,200 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 Tharaldson Corporation makes a product with the following standard costs: Standard Standard Quantity or Standard Price or cont Por Hours Rate Unit Direct materiale 5.5 ounces $ 2.00 per ounce 11.00 Direct labor 0.4 hours $11.00 per hour Variable overhead 0.4 hours $ 7.00 per hour $ 2.80 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 Matual cost of raw materiale purchanes Actual direct labor cost Actual variable overhead coat 4,100 units 4,100 units 20,500 ounces 22,700 ounces 550 hours $ 42,800 $14,100 $ 3,950 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 averhand rate variance for June is