Direct materials Direct labor Variable overhead Standard Quantity or Hours 2.5 grams 0.7 hours 0.7 hours Standard Price or Rate $ 1.00 per gram $ 9.00 per hour $ 3.00 per hour The company reported the following results concerning this product in June. Actual output Raw materials used in production Actual direct labor-hours Purchases of raw materials Actual price of raw materials purchased Actual direct labor rate Mtual variable overhead rate 3.000 units 11.370 1.910 hours 12,100 gram 11.40 per hour 2.10 per hour The company applies variable overhead on the basis of direct labor-hours. The direct materiais purchases variance is computed when the materials are purchased, The labor efficiency variance (LEV) for June is: a $2,090 F b. $1.710 U c. $2,090 U d. $1,710 F