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Sweetwater Company manufactures two products, Mountain Mist and Valley Stream. The company prepares its master budget on the basis of standard costs. The following data are for March: Standards Mountain Mist Valley Stream Direct materials Direct labor Variable overhead (per direct labor-hour) Fixed overhead (per month) Expected activity (direct labor-hours) 3 ounces at $14.50 per ounce 5 hours at $60.50 per hour S48 366,606 6,570 4 ounces at $17.30 per ounce 6 hours at $81 per hour $53.50 S399,360 7,800 Actual results Direct material (purchased and used) Direct labor Variable overhead Fixed overhead Units produced (actual) 4,100 ounces at $13.50 per ounce 5,000 hours at $63.25 per hour $266,550 $326,950 1,100 units 4,600 ounces at $19.75 per ounce 7,510 hours at $85.60 per hour S388,510 $399,400 1,200 units Required a. Compute a variance analysis for each variable cost for each product. (Do not round intermediate calculations. Indicate the effect of each variance by selecting"F" for favorable, or "U" for unfavorablelf there is no effect, do not select either option.) Mountain Mist Valley Stream Price Variance Efficiency Variance Price Variance Efficiency Variance Direct materials Direct labor Variable overhead