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Anthon Corporation has provided the following information regarding last month's activities. Units produced (actual) 11,010 Master production budget Direct materials $ 240,966 Direct labor 204,456

Anthon Corporation has provided the following information regarding last month's activities.

Units produced (actual) 11,010
Master production budget
Direct materials $ 240,966
Direct labor 204,456
Overhead 281,127
Standard costs per unit
Direct materials $ 3.96 per liter 5 liters per unit of output
Direct labor $ 33.60 per hour 0.50 hour per unit
Variable overhead $ 30.20 per direct labor-hour
Actual costs
Direct materials purchased and used $ 240,630 (61,700 liters)
Direct labor 182,286 (5,330 hours)
Overhead 289,000 (58% is variable)

Variable overhead is applied on the basis of direct labor-hours.

Required:

Calculate all variable production cost price and efficiency variances and fixed production cost price and production volume variances.

Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.

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