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Kropf Incorporated has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor$-$hours.

$\backslash$table$[[\backslash$table$[[$Standard Quantity or$],[$Hours$],[$per Unit of$]],],[$Inputs$,$Output,Standard Price or Rate,,$],[$Direct materials,$9\mathrm{.}40$ liters,$$9\mathrm{.}00$ per liter,,$],[$Direct labor,$0\mathrm{.}60$ hours,$$24\mathrm{.}70$ per hour,,$],[$Variable manufacturing overhead,$0\mathrm{.}60$ hours,$$7\mathrm{.}90$ per hour,,$]]$

The company has reported the following actual results for the product for September:

$\backslash$table$[[$Actual output,$11,600$ units$],[$Raw materials purchased,$110,000$ liters$],[$Actual cost of raw materials purchased,$$1,010,500],[$Raw materials used in production,$109,070$ liters$],[$Actual direct labor$-$hours,$6,380$ hours$],[$Actual direct labor cost,$$160,302],[$Actual variable overhead cost,$$45,414]]$

Required:

a$.$ Compute the materials price variance for September.

b$.$ Compute the materials quantity variance for September.

c$.$ Compute the labor rate variance for September.

d$.$ Compute the labor efficiency variance for September.

e$.$ Compute the variable overhead rate variance for September.

f$.$ Compute the variable overhead efficiency variance for September.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.

$\backslash$table$[[$a$.$ Materials price variance,,$],[$b$.$ Materials quantity variance,,$],[$c$.$ Labor rate variance,,$],[$d$.$ Labor efficiency variance,,$]]$