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, 5 gallons @ $3.00 per gallon $ 15 Direct labor, 4.00 hours @ $35.00 per hour 140 Factory overhead Variable (30% of direct labor cost) 42 Total standard cost per unit $ 197 Actual costs and activities for the month follow: Materials used 15,220 gallons at $1.82 per gallon Output 2,220 units Actual labor costs 6,600 hours at $40.20 per hour Actual variable overhead $ 72,550 Required: Prepare a 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 Over head

Price Variance

Efficiency Variance

Variable overhead cost variance