Corex Company produces several products in its factory, including a karate robe. The company uses a standard cost system to assist in the control of costs. According to the standards that have been set for the robes, the factory should work 1,000 direct labor-hours each month and produce 2,000 robes. The standard costs associated with this level of production are as follows:

Total	Per Unit of Product
Direct materials	$	41,400	$ 20.70
Direct labor	$	8,000	4.00
Variable manufacturing overhead (based on direct labor-hours)	$	3,400	1.70
$ 26.40

During April, the factory worked only 1,100 direct labor-hours and produced 2,400 robes. The following actual costs were recorded during the month:

Total	Per Unit of Product
Direct materials (8,200 yards)	$	48,000	$ 20.00
Direct labor	$	10,080	4.20
Variable manufacturing overhead	$	4,320	1.80
$ 26.00

At standard, each robe should require 3.00 yards of material. All of the materials purchased during the month were used in production.

• Compute the materials price and quantity variances for April: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your intermediate calculations to 2 decimal places.)
• Compute the labor rate and efficiency variances for April:(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your intermediate calculations to 2 decimal places.)
• Compute the variable manufacturing overhead rate and efficiency variances for April: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your intermediate calculations to 2 decimal places.)