{:[" Direct materials ",6.40" pound "@$5.40" per pound "=$34.56],[{:[" Direct labor "],[" Variable overhead (based on "],[" direct labor hours) "]:},5.40" hour "$12.20" per hour "=$65.88],[,5.10" hour "$$6.40" per hour "=$32.64]:} During the week ended March 13, the following activity took place: 23,000 pound of raw materials were purchased for inventory at a cost of $5.35 per pound. 2,800 cases of finished product were produced. 19,000 pound of raw materials were used. 14,000 direct labor hours were worked at a total cost of $190,400. $88,200 of actual variable overhead costs were incurred. Required: Calculate each of the following variances. Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favora unfav