A company produces aprons with fancy decals. The direct materials include fabric and decals. The fabric beginning inventory was zero but fabric ending inventory was $2,000$ yards. Both beginning and ending decal inventory was zero. The standard costs per unit are as follows

Direct Material $($fabric $3$ yards @ $$12\mathrm{.}00$ per yards$)$

Direct materials $($decal pieces $2$ pieces @ $$4\mathrm{.}00$ per decal piece$)$

Direct labor $(0\mathrm{.}5$ hour @ $$20\mathrm{.}00$ per hour$)$

Variable overhead $($$$5\mathrm{.}00$ per direct labor hour$)$

Fixed Overhead $($$$30\mathrm{.}00$ per direct labor hour$)$

During the most recent month, $5,500$ units of the product were produced. Other salient information related to the production of the $5,500$ units follows:

Actual variable overhead $$12,800\mathrm{.}00$

Actual fixed overhead $$89,000\mathrm{.}00$

Actual direct labor hours $2,650$

Actual direct labor hourly rate $$19\mathrm{.}98$

DM fabric purchase price per yard $$11\mathrm{.}97$

DM fabric purchase quantity in yards $18,050$

Decal price per piece $$3\mathrm{.}80$

Decal purchase in pieces $11,500$

Fixed Overhead Budget $$90,000$

Required: For questions $15-24$ compute each of the following variances indicating both the dollar amount and whether the amount is favorable $($F$)$ or unfavorable $($U$).$ If a variance is zero, please input zero for the dollar amount and leave the F and U columns blank. If the question asks for a variance that does not exist, indicate $$N$/$A$$ in the dollar amount column and leave the F and U columns blanks. If there is not enough information to determine the answer to any question, indicate $$not enough information$$ in the dollar columns and leave the F and U columns blank. For question $12,$ compute the denominator in hours.

Dollar Amount F U

$15$ MPV fabric purchase price variance

$16.$ MUV fabric efficiency $($quantity$)$ variance

$17.$ MPV decal purchase price variance

$18$ MPV decal efficiency $($quantity$)$ variance

$19.$ LRV Direct Labor rate variance

$20$ LEV Direct Labor efficiency variance

$21$ The variable overhead spending variance

$22$ The variable overhead efficiency variance

$23.$ The fixed overhead spending variance

$24.$ The fixed overhead volume variance