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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 company

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 company reported the following results concerning this product in June. Originally budgeted output 5,700 units Actual output 5,600 units Raw materials used in production 28,470 grams Actual direct labor-hours 5,400 hours Purchases of raw materials 32,700 grams Actual price of raw materials purchased $7.10 per gram Actual direct labor rate $18.90 per hour Actual variable overhead rate $6.70 per hour 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:

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