Chillco Corporation produces containers of frozen food. During April, Chillco produced $765$ cases of food and incurred the following actual costs.

Variable overhead $ $6,500$

Fixed overhead $13,200$

Actual labor cost $(5,500$ direct$-$labor hours$)104,500$

Actual material cost $(24,000$ pounds purchased and used$)81,600$

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 $(5$ hours at $$18$ per hour$)$ $ $90\mathrm{.}00$

Direct material $(30$ pounds at $$3\mathrm{.}00$ per pound$)90\mathrm{.}00$

Variable overhead $(5$ direct$-$labor hours at $$1\mathrm{.}70$ per hour$)8\mathrm{.}50$

Fixed overhead $(5$ direct$-$labor hours at $$3$ per hour$)15\mathrm{.}00$

Total $ $203\mathrm{.}50$

Annual Budget Information

Variable overhead $ $85,000$

Fixed overhead $ $150,000$

Planned activity for year $50,000$ 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.$)$