Aaha Inc. produces premium protective automotive covers. The direct materials and direct labour standards for one car cover are as follows: Standard Quantity Standard Price Standard or Rate $ 9 per metre $13 per hour $ 7per hour Cost $49.50 3 2 or Hours Direct materials Direct labour Variable overhead 5.5 metres of cloth 0 hours 0 hours Budgeted fixed overhead cost is $18,100, and the normal production volume is 2,380 car covers. Overhead is applied on the basis of direct labour-hours In September, the following activity was recorded 12,100 metres of cloth were purchased at a cost of $8.50 per metre. All of the purchased material was used to produce 2,200 car covers. 505 direct labour-hours were recorded at a total labour cost of $6,565 Actual variable overhead cost was $4,000, and fixed overhead cost was $17,800 Required 1. Compute all direct materials variances for September. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).) Direct materials price variance Direct materials quantity variance Total direct material cost variance