Deckers Corporation Company manufactures a single product. The standard cost per unit of product is shown below.

	Direct materials-2 pounds plastic at $5 per pound	$ 10.00
	Direct labor-2 hours at $12.00 per hour	24.00
	Variable manufacturing overhead	8.00
	Fixed manufacturing overhead	6.00
	Total standard cost per unit	$48.00

The predetermined manufacturing overhead rate is $7 per direct labor hour. It was computed from a master manufacturing overhead budget based on normal production of 20,000 direct labor hours (10,000 units) for the month. The master budget showed total variable costs of $80,000 ($4.00 per hour) and total fixed overhead costs of $60,000 ($3.00 per hour). Actual costs for October in producing 9,700 units were as follows.

	Direct materials (20,000 pounds)	$ 98,000
	Direct labor (19,600 hours)	239,120
	Variable overhead	79,100
	Fixed overhead	59,000
	Total manufacturing costs	$475,220

The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored.

Instructions

Compute the following variances for Deckers Corporation and indicate whether the variance is favorable or unfavorable (F or U). Round computations and final answers to 0 decimal places. Show ALL computations or NO credit given.

Total materials variance

Direct materials price variance

Direct materials quantity variance

Total labor variance

Direct labor price variance

Direct labor quantity variance

Total overhead variance