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) Factory overhead Total standard cost per unit Direct materials, 6 gallons$2.00 per gallon Direct labor, 3.00 hoursS36.00 per hour S 12 108 27 S 147 Variable (25% of direct labor cost) Actual costs and activities for the month follow: Materials used Output Actual labor costs Actual variable overhead 15,720 gallons at $1.92 per gallon 2,120 units 6,200 hours at $41.20 per hour $59,550 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 overhead Price variance Efficiency variance Variable overhead cost variance