Bullseye Company manufactures dartboards. Its standard cost information follows:

Standard QuantityStandard Price (Rate)Standard Unit CostDirect materials (cork board)2.00sq. ft.$2.80per sq. ft.$5.60Direct labor1hrs.$10.00per hr.10.00Variable manufacturing overhead (based on direct labor hours)1hrs.$0.40per hr.0.40Fixed manufacturing overhead ($69,000 230,000 units)0.30

Bullseye has the following actual results for the month of September:

Number of units produced and sold210,000Number of square feet of corkboard used440,000Cost of corkboard used$1,276,000Number of labor hours worked219,000Direct labor cost$1,992,900Variable overhead cost$80,000Fixed overhead cost$58,000

Required:

1.Calculate the direct materials price, quantity, and total spending variances for Bullseye.

2.Calculate the direct labor rate, efficiency, and total spending variances for Bullseye.

3.Calculate the variable overhead rate, efficiency, and total spending variances for Bullseye.

Calculate the direct materials price, quantity, and total spending variances for Bullseye.(Do not round your intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)