10 Helix Company produces several products in its factory, indluding a karate robe. The company uses a standard cost system to assist in the control of costs. According to the standards that have been set for the robes, the factory should work 780 direct labor-hours each month and produce 3,900 robes. The standard costs associated with this level of production are as follows: Per Unit Total of Product Direct materials Direct labor Variable manufacturing overhead (based on direct labor-hours) $80,028 20.52 3.30 0.80 $ 24.62 $12,870 3,120 During April, the factory worked only 745 direct labor-hours and produced 4,000 robes. The following actual costs were recorded during the month Per Unit Total of Product Direct materials (11,600 yards) Direct labor Variable manufacturing overhead $81,200 20.30 3.50 1.90 $14,000 7,600 $ 25.70 At standard, each robe should require 2.7 yards of material. All of the materials purchased during the month were used in production Required: 1. Compute the materials price and quantity variances for Aprit: (Input all amounts as positive values. Leave no cells blank be certain to enter "O" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "Lr. or unfavorable, and "None" for no effect (Lee' zero variance). Round your intermediate calculations to 2 decimal places and final answers to