Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 5.7 ounces 0.8 hours 0.8 hours Standard Standard Price or Cost Per Rate Unit $ 5.00 per ounce $34.20 $11.00 per hour $8.90 $ 6.00 per hour $ 4.80 20 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 3,900 units 3,500 units 22.500 ounces 20.600 ounces 6,000 hours 42,400 13, 900 $ $ $ 3,950 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the 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 materials quantity variance for June is: Multiple Choice $15,300 F $5,249 U $15,300 U $5,249 F