Delta Products prepares its budgets on the basis of standard costs. A responsibility report is prepared monthly showing the differences between master budget and actual results. Variances are analyzed and reported separately. There are no materials inventories.

The following information relates to the current period:

Standard costs (per unit of output)

Direct materials, 6 gallons @ $4.00 per gallon$24

Direct labor, 5.00 hours @ $29.00 per hour145

Factory overheadVariable (20% of direct labor cost)29

Total standard cost per unit$198

Actual costs and activities for the month follow:

Materials used15,270 gallons at $1.83 per gallon

Output2,210 units

Actual labor costs6,000 hours at $40.30 per hour

Actual variable overhead$57,300

Required:

Prepare cost variance analysis for the variable costs.(Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)

Direct materials:

Price variance

Efficiency variance

Direct materials cost variance

Direct labor:

Price variance

Efficiency variance

Direct labor cost variance

Variable overhead:

Price variance

Efficiency variance

Variable overhead cost variance