The company makes one product with the following budget assumptions: The company produced 5,200 units in January using 39,310 grams of direct material and 2,380 direct labor-hours During the month, the company purchased 44,400 grams of the direct material at $1.70 per gram. The actual direct labor rate was $19.30 per hour and the actual variable overhead rate was $6.80 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 labor efficlency variance for January is 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 January is: $4.246U 54,400F $6.066F 51,666F