Chillco Corporation produces containers of frozen food. During April, Chillco produced $730$ cases of food and incurred the following actual costs.

Variable overhead $ $5,800$

Fixed overhead $20,500$

Actual labor cost $(5,500$ direct$-$labor hours$)97,900$

Actual material cost $(11,500$ pounds purchased and used$)29,900$

Overhead is budgeted and applied using direct$-$labor hours in a standard costing system. Standard cost and annual budget information are as follows:

Standard Costs per Case

Direct labor $(6$ hours at $$17$ per hour$)$ $ $102\mathrm{.}00$

Direct material $(15$ pounds at $$2\mathrm{.}30$ per pound$)34\mathrm{.}50$

Variable overhead $(6$ direct$-$labor hours at $$1\mathrm{.}40$ per hour$)8\mathrm{.}40$

Fixed overhead $(6$ direct$-$labor hours at $$4$ per hour$)24\mathrm{.}00$

Total $ $168\mathrm{.}90$

Annual Budget Information

Variable overhead $ $84,000$

Fixed overhead $ $240,000$

Planned activity for year $60,000$ direct$-$labor hours

Required:

Compute the following cost variances from the available data. $($Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$ zero variance$).$ Do not round intermediate calculations.$)$