A manufacturing company's standard and actual costs per unit for the most recent period, during which 210 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 $10.20 per $9.20 per Materials: 6.25 pounds $63.75 5 pounds $46.00 pound pound Direct labour: 5 hours $13.40 per hour $67.00 4 hours $14.20 per hour $56.80 $2.60 per $2.00 per Variable manufacturing overhead: 5 hours $13.00 4 hours $8.00 hour hour Total unit cost: $143.75 $110.80 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: Number O Favourable Unfavourable b. Materials quantity variance: Number Favourable Unfavourable c. Direct labour rate variance: Number Favourable Unfavourable d. Direct labour efficiency variance: Number Favourable Unfavourable e. Variable manufacturing overhead spending variance: Number Favourable Unfavourable f. Variable manufacturing overhead efficiency variance: Number Favourable Unfavourable