value 3.00 points Hurren Corporation makes a product with the following standard costs: Standard Quantity or Standard Price or Standard Cost Hours Per Unit Rate SA00 per gram Direct materials $24.50 3.5 grams Direct abor $10.00 per hour $7.00 0.7 hours 07 hours $4.90 $700 per hour Variable overhead The company reported the following results concerning this product in June. Originally budgeted output 8,400 units 8.300 units Actual output 28,290 grams Raw materials used in production 5.500 hours Actual direct labor-hours 30.900 grams Purchases of raw materials $710 per gram Actual price of raw materials purchased $10.90 per hour Actual direct labor rate $670 per hour Actual variable overhead rate 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 June is O $3,379 U O $3100 U O $3.379 F O $3.100 F