Calculate Variances The following summary data relate to the operations of Dobson Company for April, during which 9,000 finished units were produced. Normal monthly capacity was 20,000 direct labor hours. Standard Total Actual Units Costs Direct material Standard (4 lb. $2.20/lb) $8.80 Actual (38,000 lb. $2.00/lb.) $76,000 Direct labor Standard (2 hrs. $11/hr) $22.00 2209,050 Actual (18,500 hrs. $11.30/hr) Variable overhead Standard (2 hrs. $3/hr.) $6.00 54,900 Actual $339,950 $36.80 Total Determine the following variances: Do not use negative signs with any of your answers. Next to each variance answer, select either "F" for Favorable or "U" for Unfavorable. Materials variances Actual cost: Split cost: Standard cost s 0 Materials price 0 Materials efficiency