Tharaldson Corporation makes a product with the following standard costs Standard Quantity or Hours 7.5 ounces 0.4 hours 0.4 hours Standard Standard Price or cont per Rate it 5 3.00 per ounce $ 22.50 $19.00 per hour $ 7.60 $ 8.00 per hour S 3.20 Direct 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-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cont 2,900 units 3,000 units 19,500 ounces 21,800 ounces 500 hours 5 42,300 $12.900 $ 3,450 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 rate variance for June is. Tharaldson Corporation makes a product with the following standard costs: Standard Quantity or Hours 7.0 ouncen 0.3 hours 0.3 hours Standard Standard Price or cont per Rate Unit $ 3.00 per ounce $21.00 $14.00 per hour $ 4.20 $ 9.00 per hour $ 2.70 Direct materialu 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 Purchase of raw material Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead coat 2.400 unite 2,900 unit 21,000 ounces 23,100 ounces 550 hours $ 45,000 $12,400 $ 3,200 The company applies variable overhead on the basis of direct lobor-hours. The direct materials purchases variance is computed when the materials are purchased The variable overhead efficiency variance for June is