Betty's Bakery has the following standard cost sheet for one unit of Its most popular cake:

During the month of May, the company made $920$ cakes and Incurred the following actual costs:

Direct materlals purchased and used $(1,380$ pounds$),$ $$1,794$

Direct labor $(980$ hours$),$ $$11,270$

Requlred:

Calculate the direct materlals price varlance.

Calculate the direct materlals quantity varlance.

Calculate the direct materlals spending varlance.

Calculate the direct labor rate varlance.

Calculate the direct labor efficlency varlance.

Calculate the direct labor spending varlance.

Note: For all requirements, Indlcate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None"

for no effect $($l$.$e$.,$ zero varlance$).$ Round your Intermedlate calculations to two decimal places.