Cascade Incorporated has provided the following information:

Standards: Per Unit

Direct materials $5$ pounds @ $$3\mathrm{.}50$ per pound $ $17\mathrm{.}50$

Direct labor $2$ hours @ $$12\mathrm{.}00$ per hour $24\mathrm{.}00$

Variable overhead $($based on direct labor hours$)2$ hours @ $$10\mathrm{.}00$ per hour $20\mathrm{.}00$

Fixed overhead $15\mathrm{.}00$

Total $ $76\mathrm{.}50$

Budgeted production $=5,000$ units

Actual results:

Direct materials $30,100$ pounds @ $$3\mathrm{.}57$ $ $107,457$

Direct labor $11,120$ @ $$12\mathrm{.}55139,556$

Variable overhead $108,420$

Fixed overhead $76,300$

Units produced $5,400$ units

Required:

Calculate the direct materials price variance.

Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$

Calculate the direct materials quantity variance.

Note: Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$

Calculate the direct labor rate variance.

Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$

Calculate the direct labor efficiency variance.

Note: Do not round intermediate calculations and round your final answer to nearest dollar amount. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$

Calculate the variable overhead rate variance.

Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$

Calculate the variable overhead efficiency variance.

Note: Do not round intermediate calculations and round your final answer to nearest dollar amount. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$

Calculate the fixed overhead spending variance.

Note: Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$