Thereldson Corporetion makes a product with the following standard costs: Standard Quantity or Standard Price or Cost Per Standard Hours Rate Unit Direct naterials Direct labor Variable overhead 6.7 ounces 3.00 per ounce 20.10 4.40 2.40 0.4 hours 0.4 hour $11.00 per hour 6.00 per hour The company reported the following results concerning this product in June Originally budgeted output Actual output Raw materials used in production Purchases of rav materials Actual direct Labor-hours actual co t of rant materials purchases Actual direct Labor cost Actual variable overhead cost 2,100 units 2,600 units 19,500 ounce 20,000 ounce 520 hours $41,000 $12,100 3,050 The company appies variable overheed on the besis of direct labor-hours. The direct meteria's purchases variance is computed when the meteria's are purchased The labor efficiency varience for June is: Multiple Choice $3,520 U 5,720 F $5720U $3,520F