galla corporation makes a product with the following standard costs: standard quantity or hours standard price or rate standard cost per unit direct materials 8.2 pounds $7.00 per pound $57.40 direct labor 0.4 hours $20.00 per hour $8.00 variable overhead 0.4 hours $2.00 per hour $0.80 the company budgeted for production of 2,400 units in june, but actual production was 2,500 units. the company used 19,850 pounds of direct material and 980 direct labor-hours to produce this output. the company purchased 21,700 pounds of the direct material at $6.70 per pound. the actual direct labor rate was $19.20 per hour and the actual variable overhead rate was $1.80 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 efficiency variance for june is: