A summary of Flaker Companys manufacturing variance report for June 2019 follows.

			Total Standard Costs (7,600 units)		Actual Costs (7,600 units)		Variances
Direct material			$66,880		$66,150		$730		F
Direct labor			77,520		81,420		3,900		U
Variable overhead			33,060		33,000		60		F
Fixed overhead			102,600		102,600		-
			$280,060		$283,170		$3,110		U

Standard materials cost per unit of product is 4 pounds at $2.20 per pound, and standard direct labor cost is 0.75 hour at $13.60 per hour. Total actual materials cost represents 31,500 pounds purchased at $2.10 per pound. Total actual labor cost represents 5,900 hours at $13.80 per hour. According to standards, variable overhead rate is applied at $5.80 per direct labor hour (based on a normal capacity of 6,000 direct labor hours or 8,000 units of product). Assume that all fixed overhead is applied to work-in-progress inventory.

a. Determine the following variances: material, labor, and vairiable overhead

Do not use negative signs with any of your answers. Next to each variance answer, select either "F" for Favorable or "U" for Unfavorable.