A manufacturing company's standard and actual costs per unit for the most recent period, during which 610 units were produced, are given below. There was no inventory of materials at the beginning or end of the period. Standard Actual Quantity/Time Price/Rate Cost Quantity/Time Price/Rate Cost Materials: 4.5 pounds $9.00 per pound $10.00 per $40.50 5.25 pounds $52.50 pound Direct labour: 5 hours $12.20 per hour $61.00 4.5 hours $11.80 per hour $53.10 Variable manufacturing overhead: 5 hours $2.20 per hour $1.60 per $11.00 4.5 hours $7.20 hour Total unit cost: $112.50 $112.80 From the above information, compute the following variances. Show whether the variance is favourable (F) or unfavourable (U). Input all numbers as absolute (i.e. positive) numbers. Round your numbers to the nearest dollar. (1/2 marks each - 6 marks total) a. Materials price variance: * O Favourable O Unfavourable b. Materials quantity variance: Favourable O Unfavourable c. Direct labour rate variance: O Favourable O Unfavourable d. Direct labour efficiency variance: Z Favourable Unfavourable e. Variable manufacturing overhead spending variance: O Favourable O Unfavourable f. Variable manufacturing overhead efficiency variance: O Favourable O Unfavourable