Bulluck corporation makes a product with the following standard costs: standard quantity or hours standard price or rate direct materials 3.5 grams $ 1.00 per gram direct labor 0.7 hours $ 11.00 per hour variable overhead 0.7 hours $ 2.00 per hour the company reported the following results concerning this product in july. actual output 3,000 units raw materials used in production 11,370 grams actual direct labor-hours 1,910 hours purchases of raw materials 12,100 grams actual price of raw materials purchased $ 1.20 per gram actual direct labor rate $ 11.40 per hour actual variable overhead rate $ 2.10 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 variable overhead efficiency variance for july is: