A manufactured product has the following information for June.

	Standard	Actual
Direct materials	5 lbs. @ $7 per lb.		40,100	lbs. @ $7.10 per lb.
Direct labor	3 hrs. @ $17 per hr.		23,300	hrs. @ $17.50 per hr.
Overhead	3 hrs. @ $12 per hr.	$	290,200
Units manufactured			7,900

Compute the standard cost per unit. Compute the total cost variance for June.

Compute the direct materials price variance and the direct materials quantity variance. (Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance. Round "Cost per unit" answers to 2 decimal places.) AQ = Actual Quantity SQ = Standard Quantity AP = Actual Price SP = Standard Price

Compute the direct labor rate variance and the direct labor efficiency variance. (Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance. Round "Rate per hour" answers to 2 decimal places.) AH = Actual Hours SH = Standard Hours AR = Actual Rate SR = Standard Rate

Thank you.